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V0648-16 ·16 February 2016 ·consulta-vinculante Medium impact
Tax

Registration required for all relevant IAE headings or within group 507

A taxpayer inquired which headings under the Economic Activities Tax (IAE) they must register for to perform various domestic repairs (electricity, locksmithing, carpentry, tiling, etc.). The DGT ruled that the taxpayer must register under every heading that classifies their specific activities or may opt to register under group 507.

In 6 key points

How it affects those involved

Taxpayers performing multiple types of domestic repair services must ensure they are correctly registered under all applicable IAE headings or use the collective group 507 to ensure compliance.

Lifecycle

2016-02-16PublishedPublished 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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