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V3016-23 ·21 November 2023 ·consulta-vinculante Medium impact
Tax

Preparation of competitive examinations within a business organisation must be taxed under IAE heading 933.9

A professional enquired whether IAE heading 826 was correct for their activity of preparing candidates for competitive examinations. The DGT ruled that if the activity is carried out within a business organisation rather than on an individual basis, it must be classified under heading 933.9.

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2023-11-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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