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V0164-25 ·13 February 2025 ·consulta-vinculante Medium impact
Tax

Activity of managing internships falls under IAE epigraph 849.9

A foundation asked whether it should be registered under teaching epigraphs for managing internships in companies. The DGT replied that managing internships falls under epigraph 849.9, and teaching would only require other epigraphs if instructive sessions were organised.

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2025-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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