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V1839-14 10 July 2014 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Companies must tax professional activities under the first section of the IAE

A company requested clarification on which IAE headings applied to its collaboration services. The DGT ruled that legal entities performing activities listed in the second section must be taxed under the analogous activity in the first section.

The question raised

The consulting entity asks under which heading of the IAE Tariffs the described activities should be classified.

The DGT's ruling

Legal entities performing activities classified under the second section of the IAE Tariffs must register and pay taxes for the correlative or analogous activity in the first section. For the services described, group 842 (financial and accounting services) and heading 849.7 (administrative management services) apply, or group 841 if legal services are provided. Registration in the IAE does not authorize the exercise of the activity if other legal requirements are necessary.

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