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V2907-18 14 November 2018 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Provision of miscellaneous services for a magazine classified under IAE heading 899

A professional sought clarification on the correct heading for the Business Activities Tax (IAE) when providing miscellaneous services (such as sourcing vehicles, food, etc.) to a fashion magazine. The Directorate-General for Taxes (DGT) ruled that, as the specific activity is not listed, the provisional classification procedure must be used.

The question raised

The taxpayer wishes to know the heading in the Economic Activities Tax Tariffs where they must register for said activity.

The DGT's ruling

As the activity of providing various services is not specified in the IAE Tariffs, the procedure of rule 8th of the Instruction must be applied. This allows for the provisional classification of the activity in group 899 of the second section, corresponding to other professionals related to the services of that division.

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