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IAE News

New items published in the INFORMA programme during March

142175-CONSTRUCTION WORKS IN GENERAL OR EXCLUSIVELY

Heading 501.3 of Section 1 will cover only the performance of masonry work and other work related to construction in general, if such work is performed as a complementary or accessory activity to the construction being carried out within the limits established in its Note. On the other hand, if the construction activity is carried out exclusively and not as a complement to the work being carried out, it must be classified under the heading corresponding to the activity being carried out exclusively.