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V2799-14 17 October 2014 · SG de Tributos Locales Criterion in force
OTRO · representante aduanero

IAE heading for customs representatives depends on whether they are natural or legal persons

A query was made regarding which IAE heading a customs representative, whether a natural or legal person, should use. The DGT ruled that the classification varies depending on the nature of the entity.

The question raised

In view of the new figure of the customs representative, what is the IAE heading in which a customs representative must be registered, whether this is a natural person or a legal entity.

The DGT's ruling

If the activity is carried out by a natural person, it is classified under group 728, "Customs agents", of the second section. If the activity is carried out by a legal entity, it must be registered under the analogous activity of the first section, specifically under group 842, "Financial and accounting services".

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