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V0779-23 ·31 March 2023 ·consulta-vinculante Medium impact
Tax

Storage services are subject to IAE regardless of frequency or profit motive

The inquirer asks whether they must register with the RETA to invoice for a storage service or if registration with the IAE is sufficient. The DGT states it lacks jurisdiction over the RETA and clarifies that the activity is subject to the IAE based on the level of responsibility assumed.

In 6 key points

Lifecycle

2023-03-31PublishedPublished 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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