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V2993-14 ·4 November 2014 ·consulta-vinculante Medium impact
Tax

Marketing of electricity to end consumers is classified under IAE heading 659.9, unless resale is involved

A company inquired whether its activity of selling energy exclusively to end consumers should be classified under heading 659.9. The DGT ruled that, as the energy is for direct use or consumption, it constitutes retail trade and must be taxed under said heading.

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2014-11-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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