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V5151-16 ·29 November 2016 ·consulta-vinculante Medium impact
Tax

Speech therapy activities must be taxed under group 899 of the second section of the IAE

An individual has requested clarification on which heading of the Business Activities Tax (IAE) they should register under for providing speech therapy services. The Directorate-General for Taxes (DGT) has ruled that, in the absence of a specific heading, the rule for activities not classified elsewhere must be applied.

In 5 key points

How it affects those involved

This ruling clarifies the tax classification for speech therapists, ensuring they are correctly registered under the residual category for unclassified activities within the IAE framework.

Lifecycle

2016-11-29PublishedPublished 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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