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V2130-24 ·2 October 2024 ·consulta-vinculante Medium impact
Tax

IAE taxation must be based on the nature of each activity: services, catering, or street vending

A taxpayer has requested clarification on which IAE headings to register under to perform services as a ham slicer, a waiter, and a retail seller of Iberian products. The DGT indicates that classification depends on how the activities are carried out and proposes specific headings for each case.

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Lifecycle

2024-10-02PublishedPublished 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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