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V2568-25 18 December 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Tax due under section 911 for horticultural services

A natural person enquires about the IAE tax categories to register for green space planning, supervision and execution services. The DGT confirms the use of group 911 in section one.

The question raised

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

The DGT's ruling

The provision of services for the planning, practical execution, and maintenance of green spaces, such as gardens or courtyards, must be taxed under heading 911 of the first section of the Tariffs, corresponding to agricultural and livestock services. This heading specifically includes services for the planting and maintenance of gardens and parks.

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