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V3010-17 20 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
OTRO · impuesto sobre actividades económicas

Tax treatment of consultancy services provided from abroad (Honduras) to a Spanish company

A consultant resident in Honduras enquires whether they must register for the Business Activity Tax (IAE) for providing services to a Spanish company. The DGT determines that they are not subject to the IAE as they do not operate within national territory, that the Spanish company shall be the VAT taxable person, and that the income shall be treated as income from economic activities for Personal Income Tax (IRPF) purposes.

The question raised

Si tiene que darse de alta en el Impuesto sobre Actividades Económicas.

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