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A social graduate enquired whether they needed to update their IAE registration to sell legal documents and forms via an online platform. The DGT ruled that a new registration is not required if the content pertains to their socio-labour specialty, although it would be necessary if they were providing tax or accounting consultancy services.
This clarification provides legal certainty for professionals operating online, confirming that digital sales of specialised content do not necessitate a change in tax registration, provided they remain within their professional scope.
The tax team reviews your specific situation.
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