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V0263-25 ·6 March 2025 ·consulta-vinculante Medium impact
Tax

UTEs must be registered in group 508 only if carrying out construction activities

The DGT confirms that group 508 of the IAE covers only construction activities in division 5, not other activities.

In 6 key points

How it affects those involved

Companies forming UTEs must register in group 508 only if engaged in construction activities under division 5.

Lifecycle

2025-03-06PublishedPublished 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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