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A company has requested clarification on how to classify warehouse and spare parts management activities within the IAE. The DGT indicates that if the activity is limited to stock management, it is considered an independent service; however, if goods are acquired for delivery to the client, the company must also register as a trader.
Companies performing warehouse management must carefully distinguish between service-based stock management and commercial activities involving the purchase of goods to ensure correct tax registration.
The tax team reviews your specific situation.
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