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The applicant inquired which IAE headings apply to their textile design, graphic design, and giftware sales activities. The DGT ruled that different categories must be registered depending on the nature of each activity and clarified which earnings are subject to IRPF withholding.
Businesses performing multiple types of activities must ensure they are registered under the correct IAE headings to comply with tax regulations and correctly apply withholding tax rates.
The tax team reviews your specific situation.
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