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MEDIUM
FISCAL

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

V2292-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2292-25
Published
25 Nov 2025

Summary

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.

In 6 key points

Lifecycle

2025-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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