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V2514-25 16 December 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Tax liability under two IAE headings for maritime tour services

A company asks which IAE headings apply when providing maritime tour and excursion services with a captain. The DGT confirms that taxation applies under two distinct headings depending on the service recipient.

The question raised

Question posed: The question is raised as to which tax headings must be registered.

The DGT's ruling

The entity must register under heading 755.1 (services to other travel agencies) for services provided to agencies, and under heading 755.2 (services provided to the public by travel agencies) for services provided directly to end customers. This is based on the classification of group 755 of the first section of the Tariffs.

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