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V1454-25 ·29 July 2025 ·consulta-vinculante Medium impact
Tax

Tax obligation for cylinder maintenance and gas filling via subcontracting

A company asks which IAE headings apply to providing maintenance and cylinder filling services for ships. The DGT responds that taxation applies to both maintenance and filling activities, even if the latter is subcontracted.

In 6 key points

Lifecycle

2025-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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