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V4100-16 ·26 September 2016 ·consulta-vinculante Medium impact
Tax

Distinct IAE headings required for boiler repair, appliance sales, and spare parts

A taxpayer requested clarification on which IAE headings to register under for boiler repair, occasional appliance sales, and the sale of spare parts. The DGT ruled that three separate headings must be used, depending on the specific nature of each activity.

In 6 key points

How it affects those involved

Taxpayers performing multiple types of business activities must ensure they are registered under the correct and specific IAE headings to comply with tax regulations.

Lifecycle

2016-09-26PublishedPublished 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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