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A company has requested clarification on which IAE heading applies to the design and commercialisation of miniatures and prototypes for 3D printing without manufacturing them. The DGT has determined that the company must register under the heading for other technical services n.e.c.
This ruling clarifies the tax classification for digital design businesses that do not engage in physical production, ensuring correct registration under the Economic Activities Tax (IAE).
The tax team reviews your specific situation.
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