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V1982-15 ·25 June 2015 ·consulta-vinculante Medium impact
Tax

IAE classification depends on whether activity is manufacturing or mere repair of computer equipment

A query was made regarding which IAE heading applies to the repair and maintenance of computer equipment using parts from obsolete equipment. The DGT indicates that classification will depend on whether the activity constitutes a substantial transformation or mere repair.

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2015-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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