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V0576-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Pet self-wash services classified under IAE heading 979.4

A query was made regarding which IAE heading applies to a pet self-wash business where owners wash their animals without staff assistance. The DGT has determined that this activity is classified under heading 979.4 of the first section.

In 5 key points

How it affects those involved

Businesses providing self-service pet washing facilities must ensure they are correctly registered under IAE heading 979.4 to comply with tax regulations.

Lifecycle

2024-04-09PublishedPublished 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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