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V3098-21 ·13 December 2021 ·consulta-vinculante Medium impact
Tax

Scavenging activities must be classified under group 399 of the second section of the IAE

The applicant inquired whether their scavenging activity is included in group 911 of the first section of the IAE. The DGT ruled that this heading is reserved for agricultural and livestock services, and that scavenging is a professional activity that must be classified under group 399 of the second section.

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

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