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V2636-25 23 December 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Tax classification for consultancy and training services depends on activity nature

A company asks which IAE headings apply to providing strategic consultancy, mentoring and training. The DGT states the exact heading will depend on the nature of the activity and provides examples of possible headings.

The question raised

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

The DGT's ruling

Classification in the IAE is determined by the nature of the activity, which may be categorized under grouping 84 for business services or within the teaching section. For consultancy, options include legal, financial, advertising, or market research services. For training, the heading will depend on whether it constitutes professional development, general education, or if it is conducted outside of a permanent establishment.

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