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V2269-25 25 November 2025 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
OTRO · impuesto sobre actividades económicas

IAE epigraph 619.3 applies to wholesale watch sales

A company asks which IAE epigraph applies to wholesale sales of watch bracelets and the deductibility of its expenses under Corporate Tax. The DGT specifies the relevant IAE epigraph and states that expenses are deductible if they meet the legal requirements of registration, accrual, correlation, and justification.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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