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V1636-15 ·27 May 2015 ·consulta-vinculante Medium impact
Tax

IAE heading 653.3 allows key duplication, but this is not subject to the equivalence surcharge

The taxpayer asks whether IAE heading 653.3 permits key duplication and if they may apply the objective estimation method. The DGT clarifies that while the heading does authorise key duplication, this activity cannot be subject to the VAT equivalence surcharge regime.

In 6 key points

How it affects those involved

The ruling clarifies the tax regime for key duplication services, confirming they fall under the general VAT regime rather than the equivalence surcharge system, despite being included in the IAE.

Lifecycle

2015-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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