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A company has requested clarification on whether the preparation of electrical projects can be included as a complementary activity within its electrical installations heading. The DGT has ruled that this is permissible if the projects are for its own works, but not if they are carried out for third parties.
This ruling clarifies the scope of complementary activities within the IAE, distinguishing between internal project preparation for one's own installations and the provision of technical services to third parties.
The tax team reviews your specific situation.
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