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A company has requested clarification on which IAE (Business Activity Tax) category its energy savings trading brokerage within the Energy Savings Certificate System should be registered under. The DGT has determined that, as it is not specifically listed, it must be classified under the heading for other financial services.
Cuestión planteada Se plantea en que rúbrica del impuesto se tiene que matricular por la actividad expuesta.
La actividad de compraventa de ahorros energéticos dentro del Sistema de Certificados de Ahorro Energético (CAE) no está especificada en las Tarifas del IAE. Por tanto, según la regla 8ª de la Instrucción, debe clasificarse provisionalmente en el epígrafe 831.9 de la sección primera, correspondiente a "Otros servicios financieros n.c.o.p.".
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