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V1760-16 ·21 April 2016 ·consulta-vinculante Medium impact
Tax

IAE classification depends on activity nature and sales method; VAT regime limits simultaneous wholesale and retail activities

A professional who manufactures garments, sells fabrics, and trades incense seeks clarification on the relevant IAE headings and VAT taxation. The DGT clarifies that classification depends on the nature of the activity and that the equivalence surcharge regime does not allow for simultaneous wholesale and retail operations for VAT purposes.

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2016-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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