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V2454-22 ·29 November 2022 ·consulta-vinculante Medium impact
Tax

Companies performing professional activities must be taxed as analogous business activities

A query was raised regarding the IAE classification of consultancy and sexuality therapy services provided through a company. The DGT clarifies that, as a legal entity, the activity is classified as business rather than professional.

In 6 key points

How it affects those involved

This ruling clarifies that the legal form of the provider (a company) dictates the tax classification under the IAE, regardless of the professional nature of the service itself.

Lifecycle

2022-11-29PublishedPublished 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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