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V2007-21 5 July 2021 · SG de Tributos Locales Criterion in force
OTRO · hecho imponible

Occasional participation in workshops or congresses is subject to the IAE even if it is a one-off event

A query is made as to whether it is necessary to register in the IAE to participate occasionally in workshops, presentations, and congresses. The DGT responds that economic activity, even if it consists of a single act or is not habitual, constitutes the taxable event of the tax.

The question raised

Question posed: Is registration in the IAE necessary for occasional participation in workshops, presentations, and congresses?

The DGT's ruling

The taxable event of the IAE occurs by the mere exercise of any economic activity, therefore habituality is not required. Occasional participation in talks or congresses is subject to the tax, regardless of its minor economic significance. If the teaching is related to the specialty already registered, a new heading is not required, but if the subject matter is different or involves business organization, an additional registration is required.

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