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MEDIUM
FISCAL

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

V2501-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2501-25
Published
15 Dec 2025

Summary

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.

In 5 key points

Lifecycle

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

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