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V2292-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Self-employed consultancy and training activities must be taxed in Section Two of the Tariffs

A freelance professional seeks guidance on the correct IAE tax category for providing consultancy and training to aerospace companies. The DGT rules that, as an individual acting without a business structure, the activity must be classified as a professional activity in Section Two.

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2025-11-25PublishedPublished 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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