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V1522-20 ·21 May 2020 ·consulta-vinculante Medium impact
Tax

Dietetic services must be classified under IAE group 944 rather than group 999

A company requested clarification on which IAE heading applies to the provision of dietetic services to hospitals. The DGT ruled that group 944 must be used due to its similarity to parasanitary services.

In 6 key points

How it affects those involved

Companies providing dietetic services to healthcare facilities must ensure correct tax classification under the Economic Activities Tax (IAE) to avoid misapplication of headings.

Lifecycle

2020-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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