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MEDIUM
FISCAL

Activity of managing internships falls under IAE epigraph 849.9

V0164-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0164-25
Published
13 Feb 2025

Summary

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.

In 6 key points

Lifecycle

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

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