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V0772-19 ·10 April 2019 ·consulta-vinculante Medium impact
Tax

Additional IAE registration required for goods or vessel loading and unloading services

A company storing bulk liquid products has enquired whether loading and unloading operations involving vessels, trucks, or railways are covered under its current tax heading. The DGT has ruled that these activities require additional registrations under specific headings.

In 6 key points

How it affects those involved

Companies performing ancillary logistics activities must ensure they are registered under the correct tax headings to avoid non-compliance with the Economic Activities Tax (IAE).

Lifecycle

2019-04-10PublishedPublished 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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