Skip to content
V2892-20 ·23 September 2020 ·consulta-vinculante Medium impact
Tax

IAE heading 504.3 permits installation of refrigeration and air conditioning sandwich panels

A company sought clarification on whether IAE heading 504.3 authorised the installation of refrigeration and air conditioning sandwich panels in industrial warehouses. The DGT ruled that this classification is appropriate for that specific activity.

In 6 key points

Lifecycle

2020-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact