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V1091-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Occasional courier services may be subject to VAT and must be declared as income from economic activities in personal income tax

A self-employed worker asks whether his weekend courier services are subject to VAT and personal income tax. The DGT states that, due to the intention of continuity and market involvement, these operations are subject to VAT and income must be declared as income from economic activities in personal income tax.

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2025-06-25PublishedPublished 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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