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V2589-24 ·12 December 2024 ·consulta-vinculante Medium impact
Tax

Companies must pay tax on business activities under the IAE, even when performing professional activities

A company requested clarification on whether the operation of websites and data platforms constitutes a business or professional activity. The DGT ruled that, as a legal entity, it must always be taxed under the business activities section.

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2024-12-12PublishedPublished 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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