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V2514-25 ·16 December 2025 ·consulta-vinculante Medium impact
Tax

Tax liability under two IAE headings for maritime tour services

A company asks which IAE headings apply when providing maritime tour and excursion services with a captain. The DGT confirms that taxation applies under two distinct headings depending on the service recipient.

In 6 key points

How it affects those involved

Businesses offering maritime tours to agencies or end customers must register and pay tax under two specific IAE headings based on the recipient of the service.

Lifecycle

2025-12-16PublishedPublished 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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