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V0379-26 ·24 February 2026 ·consulta-vinculante Medium impact
Tax

Travel advice and support service classified as professional activity

A taxpayer asks whether their personal travel advising and accompaniment service is correctly registered with the IAE. The DGT responds that, as it is carried out personally and without an enterprise structure, it constitutes a professional activity that should be classified according to its similarity to tour guides or, alternatively, under the category of other professionals.

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2026-02-24PublishedPublished 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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