Skip to content
V2076-18 ·12 July 2018 ·consulta-vinculante Medium impact
Tax

Registration in the IAE required as a sound technician and for the rental of movable property for audiovisual activities

A professional inquired which IAE headings they should register under for the installation, handling, and rental of audiovisual equipment. The DGT indicates that they must use the headings for sound technician and rental of movable property, in addition to paying taxes under the direct estimation method and the general VAT regime.

In 6 key points

How it affects those involved

This clarifies the specific tax and administrative requirements for audiovisual professionals regarding IAE classification and VAT obligations.

Lifecycle

2018-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact