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V2008-24 ·19 September 2024 ·consulta-vinculante Medium impact
Tax

Leasing of advertising screens subject to Group 844 if media and resources are organised

A company enquired whether the leasing of its screens for advertising purposes could be classified under heading 849.9. The DGT ruled that if the activity involves the organisation of production means or human resources to provide an advertising service, it must be taxed under Group 844.

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2024-09-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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