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V4239-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

Separate tax headings required for writing, illustration, and animation activities

A children's book writer and illustrator who also performs storytelling and workshops has requested clarification on which IAE headings to use. The DGT has ruled that a separate heading must be used for artistic work and another for animation services.

In 6 key points

How it affects those involved

Self-employed professionals performing multiple distinct activities must ensure they are registered under the correct and separate tax headings to comply with IAE regulations.

Lifecycle

2016-10-03PublishedPublished 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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