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V1561-22 ·30 June 2022 ·consulta-vinculante Medium impact
Tax

Online civil service exam preparation falls under IAE heading 933.9 and allows for objective estimation

A civil servant inquired which IAE heading should be used for her online training centre activity for civil service exam preparation. The DGT determined that it corresponds to heading 933.9 and that she may opt for the objective estimation for Personal Income Tax (IRPF) and the simplified VAT regime.

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2022-06-30PublishedPublished 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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