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An architect sought clarification on which IAE (Business Activity Tax) heading to use when coordinating works by subcontracting all services and issuing a single invoice. The DGT ruled that, by managing and directing the works, the professional is performing construction activities and must register under the corresponding tax headings.
Architects and project managers coordinating works through subcontracting must ensure they are registered under the correct construction-related tax headings to comply with IAE regulations.
The tax team reviews your specific situation.
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