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A taxpayer inquired about the classification of their activity, which involves recording their voice from a home studio to sell online services. The Directorate-General for Taxes (DGT) determined that, as it is not specifically listed, it must be classified under group 899 of the second section.
This ruling clarifies the tax classification for niche digital services not explicitly mentioned in the IAE, ensuring compliance for home-based voice artists.
The tax team reviews your specific situation.
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