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V0325-20 ·12 February 2020 ·consulta-vinculante Medium impact
Tax

Regularity not required for registration in the Business Activity Tax

An interested party enquires whether they must register for the Business Activity Tax (IAE) for an occasional professional activity conducted via a website. The Directorate General for Taxes (DGT) responds that the mere exercise of the activity, even if it occurs only once, triggers the obligation to register.

In 6 key points

Lifecycle

2020-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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