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V2375-21 ·20 August 2021 ·consulta-vinculante Medium impact
Tax

Registration in two different IAE headings is required for the installation and wholesale of locksmithing products

A company inquires whether it may register under a heading different from carpentry and locksmithing for its activity of selling and repairing locks. The DGT responds that it must register under two different headings: one for installation and another for wholesale trade.

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2021-08-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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