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A query was made regarding which heading of the Business Activity Tax (IAE) applies to boiler, cooker, and gas installation inspections, alongside minor repairs that do not involve installation. The Directorate-General for Traffic (DGT) determines that the group of activities not elsewhere classified must be applied.
This ruling clarifies the correct tax classification for businesses providing maintenance and inspection services for gas equipment without performing new installations, ensuring compliance with the Business Activity Tax (IAE) framework.
The tax team reviews your specific situation.
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