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V3076-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

Online travel agency activity is subject to IAE, but self-employed individuals are exempt

A consultant asks whether their future activity as a self-employed online travel agency is subject to the Economic Activities Tax (IAE). The DGT clarifies that although the activity constitutes the taxable event, self-employed natural persons are exempt from registration and payment.

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2021-12-07PublishedPublished 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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