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V0042-26 ·13 January 2026 ·consulta-vinculante Medium impact
Tax

IAE classification depends on goods sold; premises taxation based on use

A company asks whether it should change its IAE heading due to an error and how its warehouses are taxed. The DGT states that IAE classification must reflect actual products and that support premises are taxed according to the activities carried out there.

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2026-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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