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V3097-21 ·13 December 2021 ·consulta-vinculante Medium impact
Tax

Installation of glass sold under IAE heading 653.4 is permitted

The applicant inquired whether the sale and installation of glass to insurance companies falls under IAE heading 653.4. The DGT ruled that said heading permits the installation of the materials being traded.

In 5 key points

How it affects those involved

This ruling clarifies that businesses operating under IAE heading 653.4 are authorised to perform the installation of the glass products they sell.

Lifecycle

2021-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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