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V0332-25 18 March 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Determination of IAE headings for agricultural irrigation systems and machinery trading

A consultant installing agricultural irrigation systems and possessing a materials warehouse asks which IAE headings apply. The DGT determines that taxation is due for installation activities and additionally for the commercial activity of materials.

The question raised

Se plantea en que rúbricas del impuesto se tiene que matricular.

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