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V0514-24 ·8 April 2024 ·consulta-vinculante Medium impact
Tax

IAE classification depends on the nature of book sales activity

A taxpayer inquired which IAE heading to use for the online sale of a book for which they hold copyrights assigned by their spouse. The DGT stated that the classification depends on the nature of the activity and whether additional functions are performed.

In 6 key points

How it affects those involved

The ruling clarifies that the specific IAE heading is determined by the actual nature of the business operations rather than just the product being sold.

Lifecycle

2024-04-08PublishedPublished 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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