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V2130-24 2 October 2024 · SG de Tributos Locales Criterion in force
OTRO · iae

IAE taxation must be based on the nature of each activity: services, catering, or street vending

A taxpayer has requested clarification on which IAE headings to register under to perform services as a ham slicer, a waiter, and a retail seller of Iberian products. The DGT indicates that classification depends on how the activities are carried out and proposes specific headings for each case.

The question raised

Se plantea en que rúbricas se tiene que matricular.

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