Skip to content
Back to index
V2673-19 30 September 2019 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Voice recording for online services classified under heading 899 of the second section of the IAE

A taxpayer inquired about the classification of their activity, which involves recording their voice from a home studio to sell online services. The Directorate-General for Taxes (DGT) determined that, as it is not specifically listed, it must be classified under group 899 of the second section.

The question raised

Classification of the activity in the Economic Activities Tax Tariffs.

The DGT's ruling

The activity of providing services to third parties by recording one's own voice for various formats and content is not specified in the IAE Tariffs. Therefore, it must be classified under group 899 of the second section, corresponding to other professionals related to the services of that division. This classification applies as it is a professional activity carried out by a natural person.

Book your free first meeting