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V2930-21 19 November 2021 · SG de Tributos Locales Criterion in force
OTRO · iae

Self-made crochet garments can be sold online under a manufacturing registration

An individual producing crochet garments inquired which IAE (Economic Activities Tax) heading to use for online sales. The tax authorities indicate that the manufacturing heading may be used provided the items are self-made and the sales are conducted from the same premises where the activity takes place.

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