IAE classification for internship and scholarship management

The correct determination of the heading in the Economic Activities Tax (IAE) is fundamental to avoid tax contingencies. Recently, the General Directorate of Taxes (DGT) has clarified which rubric entities whose main activity consists of searching for companies to host interns through contractual agreements should use.

What the DGT has ruled

The query concerned whether this activity should be taxed under headings 932.1 or 932.2, corresponding to professional training and improvement teaching. However, the DGT's criteria establish that liability for the IAE depends on the activities actually performed and the organization of means or human resources on one's own account.

In this sense, the administration has ruled that the activity of searching for companies to host interns through contractual agreements corresponds to heading 849.9 of the first section. The DGT specifies that if the entity went beyond placement management and organized instructional training activities, the situation would change, and it would have to register under grouping 93 of the first section.

What it means for you

For foundations or entities operating as intermediaries in the internship market, the distinction between managing placement and providing training is decisive. If your business model or activity is limited to intermediation and the formalization of agreements so that students can carry out their internships, the correct heading is 849.9.

An error in this classification could lead to an incorrect application of IAE rates, affecting the regularity of the entity's tax situation before the Administration.

What should be done

It is necessary to analyze the real nature of the activities carried out by the entity. If there are complementary technical or academic training activities, the classification could shift towards grouping 93. It is recommended to verify that the description of activities in the IAE registration strictly matches the services actually provided, avoiding the inclusion of teaching headings if the necessary training structure is not in place.