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V2269-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

IAE epigraph 619.3 applies to wholesale watch sales

A company asks which IAE epigraph applies to wholesale sales of watch bracelets and the deductibility of its expenses under Corporate Tax. The DGT specifies the relevant IAE epigraph and states that expenses are deductible if they meet the legal requirements of registration, accrual, correlation, and justification.

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2025-11-25PublishedPublished 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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