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V2501-25 ·15 December 2025 ·consulta-vinculante Medium impact
Tax

Leasing of textile garments to companies must be taxed under IAE heading 856.1

A company asks which IAE categories apply to leasing textile garments to businesses. The DGT confirms it should be classified under the leasing of consumer goods.

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2025-12-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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