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V2847-23 ·23 October 2023 ·consulta-vinculante Medium impact
Tax

Associate and user fees form part of business revenue for IAE exemption threshold

The DGIT confirms that associate and user fees, along with regular commercial activities, are included in the business revenue figure for the IAE exemption threshold of less than 1.000.000 euros.

In 6 key points

How it affects those involved

Businesses must include associate and user fees and regular commercial activities in their revenue calculation to qualify for the IAE exemption threshold.

Lifecycle

2023-10-23PublishedPublished 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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