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V3056-23 ·23 November 2023 ·consulta-vinculante Medium impact
Tax

Registration in the IAE is required for each activity performed based on its material nature

A company requested clarification on which IAE headings applied to its services involving cloud computing, hosting, domain resale, and server rental. The DGT ruled that registration in different headings is required depending on the specific nature of each service.

In 6 key points

Lifecycle

2023-11-23PublishedPublished 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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