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A company has requested clarification on how to pay Economic Activities Tax (IAE) when constructing and operating wastewater treatment plants. The Directorate-General for Tax (DGT) has ruled that the company must register under different headings depending on the specific activity performed.
Companies involved in both the construction and the subsequent operation of water treatment facilities must ensure they are correctly registered under separate tax headings to comply with IAE regulations.
The tax team reviews your specific situation.
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