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V2961-21 ·22 November 2021 ·consulta-vinculante Medium impact
Tax

Self-designed logos may be professional or business activity depending on media organisation

A designer asks which IAE category to register under when uploading designs to a third-party website. The DGT indicates that if performed personally, it is a professional activity (group 399), but if a business organisation exists, it is a business activity (heading 843.9).

In 6 key points

Lifecycle

2021-11-22PublishedPublished 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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