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V2130-24 2 October 2024 · SG de Tributos Locales Criterion in force
OTRO · iae

IAE taxation must be based on the nature of each activity: services, catering, or street vending

A taxpayer has requested clarification on which IAE headings to register under to perform services as a ham slicer, a waiter, and a retail seller of Iberian products. The DGT indicates that classification depends on how the activities are carried out and proposes specific headings for each case.

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