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V0325-20 12 February 2020 · SG de Tributos Criterion in force
OTRO · hecho imponible

Regularity not required for registration in the Business Activity Tax

An interested party enquires whether they must register for the Business Activity Tax (IAE) for an occasional professional activity conducted via a website. The Directorate General for Taxes (DGT) responds that the mere exercise of the activity, even if it occurs only once, triggers the obligation to register.

The question raised

Necessity of registration in the Tax on Economic Activities in the event that the activity is isolated, occasional, and non-habitual, and the taxation of said activity.

The DGT's ruling

The taxable event for the Tax on Economic Activities occurs by the mere exercise of business, professional, or artistic activities. Habituality is not required, as a single act of performing the activity is sufficient for the taxable event to occur. Internet-based activities are taxed according to their true nature; in this case, document management by a natural person is classified as a professional activity.

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