Skip to content
V2380-21 ·23 August 2021 ·consulta-vinculante Medium impact
Tax

Heading 653.4 of the IAE must be applied to the retail sale of construction materials

A company being incorporated to operate as a retail warehouse for construction materials has requested guidance on the correct tax heading for registration. The DGT determines the corresponding heading and notes the exemption available for new businesses.

In 6 key points

How it affects those involved

This ruling clarifies the correct classification for retail construction material businesses under the Economic Activities Tax (IAE), ensuring correct tax application and highlighting potential exemptions for new entities.

Lifecycle

2021-08-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact