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V2018-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Professional associations must register for IAE if providing training or coworking services

A non-profit professional association has enquired whether it must pay the Economic Activities Tax (IAE) when conducting training, coworking, and administrative support activities at its premises. The Directorate-General for Taxes (DGT) has ruled that training and coworking activities are subject to the tax, whereas institutional representation activities are not.

In 6 key points

How it affects those involved

Professional bodies providing ancillary services such as training or shared workspaces must ensure they are correctly registered for the Economic Activities Tax, even if their primary purpose is non-profit.

Lifecycle

2024-09-23PublishedPublished 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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