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V1322-14 16 May 2014 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Dance academies must register under IAE heading 933.9

A query was made regarding which Economic Activities Tax (IAE) heading applies to an academy providing dance classes from basic to professional levels. The Directorate-General for Taxes (DGT) ruled that it must use the heading for other teaching activities.

The question raised

It is desired to know the heading of the Business Activity Tax Tariffs in which the activity carried out by a dance academy, which provides dance classes from basic to professional level, must be registered.

The DGT's ruling

The activity of teaching dance and ballroom dancing is classified under heading 933.9 of the first section of the Tariffs, corresponding to other teaching activities, such as languages, dressmaking, typing, shorthand, preparation for examinations and public examinations and similar, n.e.c. Therefore, it is under this heading that the company must be registered to provide dance classes at both elementary and professional levels.

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