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V4223-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

Franchise activity must be classified according to its components: brand licensing, services, and product sales

A supermarket management company has requested clarification on how both franchisors and franchisees should be taxed under the IAE. The DGT has determined that the franchisor must break down its activity into three types of income, while franchisees must be taxed as retailers.

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2016-10-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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