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V2840-15 ·30 September 2015 ·consulta-vinculante Medium impact
Tax

Payment of the national levy for IAE group 934 allows activity to be carried out across the entire national territory

A leisure company that sends instructors to schools to teach dance and music classes has asked whether, by operating in only one municipality, it can apply the minimum municipal levy. The DGT has ruled that paying the national levy for group 934 entitles the company to carry out its activity throughout the country.

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Lifecycle

2015-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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