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V0108-25 6 February 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

The management of procedures for foreign students requires heading 849.7, but the organization of travel requires group 755

A query is made as to whether administrative management for foreign students is classified under heading 849.7 of the IAE. The DGT responds that this heading covers assistance in enrollment, legalization of documents, and procedures, but not the organization of travel, which requires group 755 for travel agencies.

The question raised

Question posed: Whether the indicated activities are classified under heading 849.7 of the tax, "Administrative management services".

The DGT's ruling

Heading 849.7 of the first section of the IAE Tariffs authorizes assistance in enrollment, aid in the legalization of documents, and the management of procedures before public or private entities. However, the organization of travel for foreign students to Spain is not included in said heading. Therefore, to carry out the organization of travel, it is necessary to also register under group 755 of the first section, corresponding to travel agencies.

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