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V0043-26 ·13 January 2026 ·consulta-vinculante Medium impact
Tax

IAE taxation depends on event type: social or business

A consultant asks which IAE headings to use for organising events such as weddings or conferences. The DGT responds that different headings apply depending on the event type, and if catering is provided, an additional registration is required.

In 6 key points

How it affects those involved

Organisers must register under appropriate IAE headings based on event nature; catering requires extra registration.

Lifecycle

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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