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V0239-26 ·5 February 2026 ·consulta-vinculante Medium impact
Tax

Consulting and IT services must pay first section IAE rates if carried out through an enterprise

The DGT determines that consultants providing IT services, software development and equipment commercialisation must be classified under the first section of IAE tariffs due to the existence of an enterprise structure.

In 6 key points

How it affects those involved

Consultants operating through an enterprise structure are subject to the first section of IAE tariffs for IT and software services.

Lifecycle

2026-02-05PublishedPublished 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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