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V0205-21 9 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · impuesto sobre actividades económicas

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

A professional biologist inquires which IAE headings should be used for her various activities and the application of VAT. The DGT clarifies that she must register in the headings that authorise each activity as it is carried out professionally or as a business, and establishes the conditions for VAT exemption regarding biology classes.

The question raised

Question posed - IAE headings in which registration must be made.

The DGT's ruling

Regarding the IAE, registration in a heading exclusively authorizes that specific activity; therefore, additional registration is required if other activities are performed. If the activity is carried out personally, it is professional, but if it is conducted through a business organization, it is a business activity. Regarding VAT, biology workshops are exempt if provided by natural persons on subjects within study plans and do not require registration in business activity tariffs (Section 1).

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