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V1557-22 ·30 June 2022 ·consulta-vinculante Medium impact
Tax

Collection and storage of postal items classified under IAE heading 849.5

A query was raised regarding whether a service involving the franking and storage of items at Correos should be taxed under group 847 or heading 849.5 of the IAE. The DGT determined that, as it does not constitute an integral postal service, heading 849.5 is the correct classification.

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2022-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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