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V2799-14 ·17 October 2014 ·consulta-vinculante Medium impact
Tax

IAE heading for customs representatives depends on whether they are natural or legal persons

A query was made regarding which IAE heading a customs representative, whether a natural or legal person, should use. The DGT ruled that the classification varies depending on the nature of the entity.

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2014-10-17PublishedPublished 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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