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V0205-21 ·9 February 2021 ·consulta-vinculante Medium impact
Tax

Registration in the relevant IAE headings is required for each activity performed

A professional biologist inquires which IAE headings should be used for her various activities and the application of VAT. The DGT clarifies that she must register in the headings that authorise each activity as it is carried out professionally or as a business, and establishes the conditions for VAT exemption regarding biology classes.

In 6 key points

Lifecycle

2021-02-09PublishedPublished 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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