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V0416-20 ·21 February 2020 ·consulta-vinculante Medium impact
Tax

Registration in construction headings required if managing complete works on behalf of the client

An architect inquires which IAE heading should be used when managing complete works and issuing a single invoice. The DGT indicates that, by acting on behalf of the client, the professional is performing construction activities.

In 6 key points

How it affects those involved

Professionals managing entire projects and invoicing the client directly must ensure they are registered under the correct construction-related tax headings.

Lifecycle

2020-02-21PublishedPublished 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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