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V2542-23 ·22 September 2023 ·consulta-vinculante Medium impact
Tax

Taxation for each economic activity in the IAE must be based on its material nature

A query was made regarding the classification of assembly, maintenance, repair, and machinery manufacturing activities within the IAE. The DGT ruled that the entity must register under the specific headings that correspond to each activity actually performed.

In 6 key points

Lifecycle

2023-09-22PublishedPublished 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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