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V2636-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Tax classification for consultancy and training services depends on activity nature

A company asks which IAE headings apply to providing strategic consultancy, mentoring and training. The DGT states the exact heading will depend on the nature of the activity and provides examples of possible headings.

In 6 key points

Lifecycle

2025-12-23PublishedPublished 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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