Skip to content
V2665-22 ·29 December 2022 ·consulta-vinculante Medium impact
Tax

Application of differentiated VAT sectors and multiple IAE headings required

A motorcycle trader sought clarification on which IAE headings to register under and how to apply the VAT equivalence surcharge. The DGT clarified that the trader must register under three distinct headings and separate their activities into differentiated sectors to facilitate VAT deductions.

In 6 key points

Lifecycle

2022-12-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact