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V2675-17 20 October 2017 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Renting divided spaces and additional services requires registration under multiple IAE headings

A company rents out parts of a premises independently and provides additional services such as cleaning, advertising, or teaching. The DGT has ruled that the company must register under the heading for premises rental as well as under each heading corresponding to the specific services actually provided.

The question raised

Classification within the Economic Activities Tax Schedules.

The DGT's ruling

The rental of business premises is classified under heading 861.2. For each additional service provided, such as cleaning, advertising, or teaching, the taxpayer must be registered under the headings that classify each of those activities. For unspecified services, the provisional classification procedure shall apply within the group of activities not elsewhere classified (n.e.c.).

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