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MEDIUM
FISCAL

Operating a fuel station requires registration in several IAE commercial headings

V2316-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2316-25
Published
27 Nov 2025

Summary

A company asks which IAE headings apply to fully operating a foreign fuel station. The DGT determines that the activity is commercial and must be taxed under specific headings according to the products and services sold.

In 6 key points

Lifecycle

2025-11-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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