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A professional sought clarification on the correct heading for the Business Activities Tax (IAE) when providing miscellaneous services (such as sourcing vehicles, food, etc.) to a fashion magazine. The Directorate-General for Taxes (DGT) ruled that, as the specific activity is not listed, the provisional classification procedure must be used.
This ruling clarifies the procedure for taxpayers whose specific business activities are not explicitly listed in the IAE headings, requiring the use of provisional classification.
The tax team reviews your specific situation.
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