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V2802-23 ·16 October 2023 ·consulta-vinculante Medium impact
Tax

IAE classification depends on whether IT activity is performed personally or through an organisation

A self-employed individual seeks clarification on whether their IAE heading is correct and if vehicle expenses can be deducted. The DGT clarifies that IAE classification depends on the nature of the activity and the specific use of the vehicle.

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2023-10-16PublishedPublished 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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