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V3457-16 20 July 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto de actividades económicas

Multiple IAE headings required for operating a coworking space

An individual has requested clarification on which IAE headings to use for a coworking activity that includes space rental and additional services. The DGT has determined that the individual must register under multiple headings depending on the nature of each service provided.

The question raised

The taxpayer wishes to know the heading under which they must register for the exercise of said activity.

The DGT's ruling

The operation of a workplace with the leasing of spaces and equipment requires heading 861.2. Secretarial and reception services correspond to heading 849.6. Reprography is classified under heading 474.3 if it is industrial or under 973.3 if performed via photocopiers. The rental of furniture and work instruments must be taxed under heading 859.

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