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V1884-18 ·26 June 2018 ·consulta-vinculante Medium impact
Tax

IAE classification depends on the material nature of the activity rather than its name

A company requested clarification on which IAE headings applied to its activities involving metal drilling, leveling, cutting, folding, and the production of expanded metal or wire articles. The DGT ruled that registration must be based on the material nature of the operations performed.

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2018-06-26PublishedPublished 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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