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V2318-22 ·3 November 2022 ·consulta-vinculante Medium impact
Tax

IAE classification for accommodation services depends on the category assigned by the Autonomous Community

An individual queried whether their accommodation activity, including additional services, should be classified under IAE group 683 or 685. The DGT ruled that, as the services extend beyond mere property rental, the activity falls under the accommodation grouping; however, the specific rubric depends on the administrative classification issued by the relevant Autonomous Community.

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2022-11-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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