Skip to content
V0265-24 ·29 February 2024 ·consulta-vinculante Medium impact
Tax

IAE classification depends on whether drafting guides is an administrative or teaching task

A query was raised regarding whether drafting study guides for competitive exam academies should be classified under a specific IAE group. The DGT indicates that classification depends on whether the activity is purely administrative or involves the creation of teaching material.

In 6 key points

Lifecycle

2024-02-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact