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V2289-25 25 November 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE classification depends on whether labour orientation is training or professional advice

A labour orientation professional asks which IAE heading applies. The DGT states that the heading depends on whether the activity involves teaching or advising.

The DGT's ruling

If the career guidance activity has the purpose of training or teaching, it must be registered under group 824. If the activity is directed towards assistance, advisory services, or professional analysis, it must appear under group 777. The taxpayer must register in all headings that classify the activities they effectively perform.

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