Requirement to register under two IAE headings for maritime tour services

The Directorate General of Taxes (DGT) has clarified the obligation to register for the Economic Activities Tax (IAE) for companies dedicated to providing maritime tours. The central issue lies in determining whether an entity operating with two different types of clients must use a single heading or if it is obliged to register under different headings.

What the DGT has ruled

After analyzing the nature of the activities, the binding body has ruled that the entity must register under two specific IAE headings to comply with current regulations:

• Heading 755.1: corresponding to services provided to other travel agencies.
• Heading 755.2: corresponding to services provided directly to the public by travel agencies.

This criterion is based on the classification established in group 755 of the first section of the IAE Tariffs. The distinction does not depend on the physical activity performed (the maritime tour), but on the nature of the service recipient and how the activity is categorized within the tax headings.

What this means for you

If your company carries out maritime tour activities and your business model includes both the sale of services to travel agencies and direct sales to the final consumer, you cannot limit yourself to a single IAE registration. The regulations require differentiation based on the recipient of the service to ensure that each activity is taxed under the heading that corresponds to it according to the IAE Instruction and the TRLRHL.

What you should do

It is necessary to verify your company's current IAE registration status. If your commercial activity covers both sales channels, you must ensure that you have both mentioned headings to avoid possible discrepancies with the Tax Administration. It is recommended to evaluate the structure of your current registrations to ensure they faithfully reflect the entirety of your commercial operations.