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V2959-21 22 November 2021 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

No new IAE registration required if online activity falls within a social graduate's area of expertise

A social graduate enquired whether they needed to update their IAE registration to sell legal documents and forms via an online platform. The DGT ruled that a new registration is not required if the content pertains to their socio-labour specialty, although it would be necessary if they were providing tax or accounting consultancy services.

The question raised

Cuestión planteada ¿Debe darse de alta en otra rúbrica de las Tarifas del Impuesto sobre Actividades Económicas para realizar dicha actividad? En ese caso, ¿en cuál?

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