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V0164-25 13 February 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Activity of managing internships falls under IAE epigraph 849.9

A foundation asked whether it should be registered under teaching epigraphs for managing internships in companies. The DGT replied that managing internships falls under epigraph 849.9, and teaching would only require other epigraphs if instructive sessions were organised.

The question raised

Question raised: It is asked whether, due to said activity, registration in the tax must be made under headings 932.1, "Vocational training and improvement, non-higher education", and 932.2, "Vocational training and improvement, higher education", or, as the case may be, under which rubric it must register.

The DGT's ruling

Liability for the IAE depends on the activities effectively carried out and the organization of human resources or means on one's own account. For the activity of seeking companies to host interns through contractual agreements, heading 849.9 of the first section applies. If the foundation were to organize instructional training events, it should register under grouping 93 of the first section.

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