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A company has enquired whether it must register under specific IAE headings for repairs if it carries out maintenance on its own vehicles and furniture using its own employees. The DGT has ruled that registration is unnecessary provided these tasks do not constitute an economic activity directed at third parties.
Companies performing internal maintenance using their own staff do not need to register for tax purposes under specific activity headings, provided they do not offer these services to external clients.
The tax team reviews your specific situation.
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