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V2499-20 ·22 July 2020 ·consulta-vinculante Medium impact
Tax

Taxation via intensive labour multiservice headings instead of individual activities permitted

A company providing multiple services has enquired whether it can cancel several IAE headings to register under a single multiservice heading. The DGT has ruled that opting for a multiservice heading is possible, provided that services based on real estate or material assets are not exploited.

In 6 key points

How it affects those involved

Companies providing various services may simplify their tax administration by consolidating multiple IAE headings into a single multiservice heading, provided they do not rely on significant material assets or real estate.

Lifecycle

2020-07-22PublishedPublished 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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