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V0265-25 ·6 March 2025 ·consulta-vinculante Medium impact
Tax

IAE classification depends on whether activity is artistic or industrial

A taxpayer asks in which IAE category to register for selling online handmade illustrations, jewellery and perfumes. The DGT responds that if production is manual and based on original designs, it is an artistic activity; if carried out in series, it is industrial.

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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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