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V0265-25 6 March 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE classification depends on whether activity is artistic or industrial

A taxpayer asks in which IAE category to register for selling online handmade illustrations, jewellery and perfumes. The DGT responds that if production is manual and based on original designs, it is an artistic activity; if carried out in series, it is industrial.

The question raised

In the tax rubric regarding whether registration is required.

The DGT's ruling

If the consultant personally produces their products through manual labor, original designs, and limited installed capacity, the activity is artistic and must be classified under group 861 of the second section. This classification also allows for the commercialization of products without the need for establishments open to the public. If the activity is characterized by mass production or the employment of laborers, it will have an industrial character and must be classified under the first section of the Tariffs according to the product.

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