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V2294-23 ·31 July 2023 ·consulta-vinculante Medium impact
Tax

IAE classification cannot be determined without knowing the exact nature of services provided

A company has enquired whether its registration under IAE heading 849.8 (intensive multi-services involving personnel) is correct for its production process support activities. The DGT has indicated that, due to a lack of detailed information, it cannot confirm the specific heading, although it mentions examples of other potential headings depending on the actual activity performed.

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2023-07-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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