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V1886-20 ·10 June 2020 ·consulta-vinculante Medium impact
Tax

Assembly of refrigeration enclosures without machinery sales must be classified under IAE heading 504.8

A query was raised regarding whether IAE heading 504.3 allows for the assembly of refrigeration enclosures without the sale of machinery. The DGT has determined that this activity must be classified under heading 504.8.

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2020-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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