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V1453-25 ·29 July 2025 ·consulta-vinculante Low impact
Tax

Obligation to register with IAE and pay VAT for web design and consultancy activities

A consultant enquires about their obligations when carrying out occasional web design, conferences and consultancy. The DGT states that IAE and VAT liability arises if there is an intention to enter the market, although certain courses may be exempt from VAT under specific conditions.

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Lifecycle

2025-07-29PublishedPublished 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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