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An individual has requested clarification regarding invoicing formalities and the relevant IAE tax headings for the purchase and sale of vehicles acquired from another Member State. The DGT clarifies that while invoices do not need to be issued for the acquisition, registration and declaration obligations must still be met, and determines the appropriate IAE headings based on the type of trade.
Cuestión planteada Formalidades en cuanto a facturación que debe observar así como epígrafe del Impuesto sobre Actividades Económicas en el que tiene que darse de alta.
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