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V0726-25 ·21 April 2025 ·consulta-vinculante Medium impact
Tax

Financial intermediation and training activities must be taxed under Section Two of the IAE

A natural person enquires about the IAE headings under which they should register for financial intermediation and training activities. The DGT responds that, as there is no business organisation, taxation should apply as a professional under Section Two of the Tariffs.

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2025-04-21PublishedPublished 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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