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MEDIUM
FISCAL

Agencies must register in IAE Section 1 for advertising services

V0359-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0359-25
Published
20 Mar 2025

Summary

A media agency asks whether its third-party platform operation constitutes an entrepreneurial or professional activity. The DGT states that, as a legal entity, it must pay taxes on entrepreneurial activities under IAE Section 1.

In 6 key points

Lifecycle

2025-03-20PublishedPublished 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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