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V1584-14 ·18 June 2014 ·consulta-vinculante Medium impact
Tax

Franchise activities must be classified according to their components for IAE purposes

A company providing brand licensing, know-how, and premises to third parties has requested guidance on how to tax these activities under the IAE. The DGT has determined that franchising does not have its own specific heading and must be broken down according to the activities performed, such as the leasing of assets or the provision of services.

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2014-06-18PublishedPublished 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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