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V0712-20 ·6 April 2020 ·consulta-vinculante Medium impact
Tax

Real estate portal services must be taxed under IAE group 834 rather than the 'other services' heading

A company requested clarification on which IAE heading applied to its business of providing real estate brokerage services via an online portal. The DGT has ruled that the company must register under group 834, as well as under other specific headings depending on the nature of its complementary services.

In 6 key points

How it affects those involved

Companies operating online real estate platforms must ensure correct classification under the Business Activity Tax (IAE) to avoid tax misallocation, potentially requiring registration under multiple specific headings if they offer additional services.

Lifecycle

2020-04-06PublishedPublished 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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