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Form 100. Personal Income Tax Declaration 2023

7,4,3,2. Classification in the IAE

The determination of the economic operations included in each activity must be carried out in accordance with the rules of the Tax on Economic Activities.

Likewise, each activity will include the economic operations that are expressly included in the Order as long as they are carried out as an accessory to the main activity.

Ancillary to the main activity is considered to be that whose volume of income does not exceed 40% of the volume corresponding to the main activity.