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V0435-22 ·7 March 2022 ·consulta-vinculante Medium impact
Tax

IAE registration depends on the nature of teaching, event organisation and mediation services

A tennis and padel instructor has requested clarification on which IAE headings to use for organising events, camps and mediation activities. The DGT determines the headings based on the specific activity, although it notes that the applicant is exempt due to being a natural person.

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2022-03-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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