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An association has requested guidance on how to classify companies providing high-pressure water services within the IAE. The DGT has responded that it is not possible to assign a single specific classification to all such activities.
Question posed: Specific classification within the Tax on Economic Activities for companies whose purpose is the provision of services using high-pressure water.
The high-pressure water technique is a tool applicable to various activities without exclusivity. Due to the structure of the tax, each activity has its own classification within the Tariffs. Therefore, no single heading can encompass all services that utilize said technique.
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