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MEDIUM
FISCAL

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

V0263-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0263-25
Published
6 Mar 2025

Summary

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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