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V2568-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Tax due under section 911 for horticultural services

A natural person enquires about the IAE tax categories to register for green space planning, supervision and execution services. The DGT confirms the use of group 911 in section one.

In 6 key points

Lifecycle

2025-12-18PublishedPublished 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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