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V0381-26 ·24 February 2026 ·consulta-vinculante Medium impact
Tax

IAE registration depends on whether activity is carried out individually or through an enterprise

A professional developing exam preparation apps asks which IAE sections require registration. The DGT states that classification varies depending on whether the activity is carried out individually or through a business entity.

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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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