Skip to content
Back to index
V0615-15 18 February 2015 · SG de Tributos Locales Criterion in force
OTRO · iae

Heading 849.9 must be used for professional advisory and brokerage services

A company has requested clarification on which IAE headings apply to its activities involving advisory services and brokerage between clients and professionals. The DGT has ruled that the company must register under heading 849.9.

The question raised

Question raised: The taxpayer wishes to know the headings of the Economic Activities Tax Tariffs in which they must be registered.

The DGT's ruling

The advisory activity and mere intermediation for the provision of services between clients and professionals, carried out by a legal entity, is not specified in the Tariffs. Therefore, pursuant to rule 8 of the Instruction, it provisionally corresponds to heading 849.9 of the first section, relating to "Other independent services n.e.c.".

Email
Contact