Skip to content
V4985-16 ·17 November 2016 ·consulta-vinculante Medium impact
Tax

Registration in the relevant IAE headings is required for each activity performed

A professional performing masonry, painting, and electrical repair work has enquired which IAE headings they must register under and whether they can continue using the objective estimation method. The DGT has ruled that they must register under the headings that classify their specific activities or under group 507, and that they are ineligible to apply the IRPF objective estimation method or the simplified VAT scheme.

In 6 key points

Lifecycle

2016-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact