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V2934-20 ·30 September 2020 ·consulta-vinculante Medium impact
Tax

Group 507 of the IAE may be used to cover all construction activities

A company requested clarification on which IAE headings apply to civil engineering works for water and electricity networks, as well as street paving. The DGT indicates that the company may use specific headings or group 507 to encompass all construction activities.

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2020-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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