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V2390-17 ·21 September 2017 ·consulta-vinculante Medium impact
Tax

IAE heading 849.5 includes courier services and small parcel delivery in urban areas

A query was made regarding the scope of heading 849.5 of the Economic Activities Tax (IAE) concerning courier services. The DGT clarifies that this heading covers the transport and delivery of documents and small packages using suitable vehicles, generally within urban environments.

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2017-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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