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V2675-17 ·20 October 2017 ·consulta-vinculante Medium impact
Tax

Renting divided spaces and additional services requires registration under multiple IAE headings

A company rents out parts of a premises independently and provides additional services such as cleaning, advertising, or teaching. The DGT has ruled that the company must register under the heading for premises rental as well as under each heading corresponding to the specific services actually provided.

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2017-10-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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