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A self-employed individual inquired whether home repairs (masonry, plumbing, painting) could be grouped under heading 699, 'Other repairs n.e.c.'. The Directorate-General for Taxes (DGT) ruled that this is not applicable because these activities have specific headings based on their nature or whether they are performed as isolated tasks.
Self-employed professionals must ensure they register under the specific tax headings that correspond to their actual activities rather than using general categories to avoid incorrect tax classification.
The tax team reviews your specific situation.
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