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A professional inquires which IAE heading applies to them and which VAT regime must be applied when selling new and used clothing in the same premises. The DGT indicates that they must register under two IAE rubrics and apply different VAT regimes depending on the type of garment.
Question posed: The heading that would be applicable for the purposes of the Tax on Economic Activities, whether both activities can be carried out in the same premises, and the Value Added Tax regime under which they must pay tax.
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