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V0993-25 11 June 2025 · SG de Tributos Locales Criterion in force
OTRO · iae

Classification in IAE for metal manipulation depends on whether it involves forging/cutting or general mechanical work on commission

A wholesale iron and steel company asks which IAE headings to use when acquiring machinery for bending and cutting materials. The DGT states that classification depends on the nature of the activity and whether the work is carried out on commission.

The question raised

Cuestión planteada Se plantea en que rúbricas del impuesto se tiene que matricular

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