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V0668-21 ·22 March 2021 ·consulta-vinculante Medium impact
Tax

Multiple IAE headings required when performing different activities such as maintenance, installation, or sales

A company requested clarification on which IAE headings applied to its activities, which included computer maintenance, systems management, consultancy, and equipment installation. The DGT ruled that when performing activities with independent classifications, the company must register under each heading that corresponds to the specific nature of the work.

In 6 key points

How it affects those involved

Companies performing diverse business activities must ensure they are correctly registered under all relevant IAE headings to comply with tax regulations.

Lifecycle

2021-03-22PublishedPublished 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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