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V2933-20 30 September 2020 · SG de Tributos Locales Criterion in force
OTRO · iaé

IAE classification for 3D miniature design depends on professional or business status

A consultant inquired about the correct IAE heading for the design and sale of 3D printing miniatures and prototypes. The DGT clarified that classification varies depending on whether the activity is professional, business-oriented, or involves the manufacturing of the objects.

The question raised

Question regarding which tax heading the activity must be registered under.

The DGT's ruling

If the design activity is carried out personally by a natural person without a business organization, group 399 (other professionals) applies. If a business organization exists, heading 843.9 (other technical services) applies. If the product is also manufactured, registration must be made under heading 494.1 (manufacture of games and toys).

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