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V0108-25 ·6 February 2025 ·consulta-vinculante Medium impact
Tax

The management of procedures for foreign students requires heading 849.7, but the organization of travel requires group 755

A query is made as to whether administrative management for foreign students is classified under heading 849.7 of the IAE. The DGT responds that this heading covers assistance in enrollment, legalization of documents, and procedures, but not the organization of travel, which requires group 755 for travel agencies.

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2025-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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