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V1680-21 ·31 May 2021 ·consulta-vinculante Medium impact
Tax

Registration in the business census is required for all economic activities, even if occasional

A taxpayer carried out a non-habitual cultural activity and submitted a VAT return without being registered in the business census. The DGT ruled that a lack of regularity does not prevent one from being classified as a businessperson or professional if there is an organisation of production means.

In 6 key points

How it affects those involved

This ruling clarifies that the frequency of an activity does not exempt a person from tax registration obligations if the activity is structured as a business or professional undertaking.

Lifecycle

2021-05-31PublishedPublished 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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