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V2747-17 ·25 October 2017 ·consulta-vinculante Medium impact
Tax

IAE heading 653.3 permits car key duplication activities

A taxpayer inquired whether key duplication services are covered under their current registered headings. The DGT confirmed that heading 653.3 expressly authorises key duplication activities.

In 5 key points

How it affects those involved

This clarification provides legal certainty for businesses providing key duplication services regarding their correct tax registration under the Economic Activities Tax (IAE).

Lifecycle

2017-10-25PublishedPublished 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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