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V0435-22 7 March 2022 · SG de Tributos Locales Criterion in force
OTRO · iae

IAE registration depends on the nature of teaching, event organisation and mediation services

A tennis and padel instructor has requested clarification on which IAE headings to use for organising events, camps and mediation activities. The DGT determines the headings based on the specific activity, although it notes that the applicant is exempt due to being a natural person.

The question raised

Question raised: Question regarding which headings must be registered for and the taxation of the tax.

The DGT's ruling

For sports teaching, group 826 must be used. The organization of sporting events in third-party facilities corresponds to heading 968.2. Travel intermediation requires group 755 (travel agencies). Mediation in the sale of materials may be professional (group 599) or business-related (group 631) depending on the organization of the means. The applicant, being a natural person, is exempt from the tax pursuant to the TRLRHL.

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