Doctrine by topic · DGT Observatory

IAE Rates: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 59 rulings · 2014–2026

Current position

The classification in the first or second section of the IAE (Tax on Economic Activities) depends on whether the activity is carried out through a business organization or directly and personally without one. Legal entities must always register in the first section. In marketing and web design activities, classification in groups 844 or 845 of the first section requires the existence of an organization.

The DGT's position remains constant in applying criteria of a material nature and business organization to determine the applicable section. No doctrinal change is observed, but rather a repeated application of the distinction between professionals (second section) and companies (first section) according to the structure of means and resources employed.

Turning points

  1. V0858-18

    Establishes that classification must consider the material nature and the circumstances of development, differentiating between catering services (first section) and professionals (second section).

  2. V0359-25

    Clarifies that legal entities must register in the first section, regardless of whether their activity is professional in nature.

Analysis based on 58 of 59 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0043-26 13 Jan 2026

IAE taxation depends on event type: social or business

SG de Tributos Locales
impuesto sobre actividades económicastarifas del iaeorganización de eventosepígrafeservicios n.c.o.p. TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1
Affects CompanyExpat · Non-residentIndividual
V0979-25 10 Jun 2025

Subscription-based AI app taxed under IAE section 845

SG de Tributos Locales
impuesto sobre actividades económicasexplotación electrónicainteligencia artificialactividad empresarialtarifas del iae TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1Tarifas del IAE — RDLeg 1175/1990 art. Regla 2ª
Affects CompanyExpat · Non-residentIndividual
V0978-25 10 Jun 2025

Construction UTEs must be registered in group 508 or relevant rubrics

SG de Tributos Locales
impuesto sobre actividades económicasunión temporal de empresastarifas del iaeactividad de construcciónalta en el iae TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1
Affects CompanyExpat · Non-residentIndividual
V0975-25 9 Jun 2025

Leasing activity must be taxed under IAE group 756

SG de Tributos Locales
impuesto sobre actividades económicastransporte de mercancíasactividades auxiliares del transporteintermediarios del transportetarifas del iae TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1Tarifas del IAE — RDLeg 1175/1990
Affects CompanyExpat · Non-residentIndividual
V0359-25 20 Mar 2025

Agencies must register in IAE Section 1 for advertising services

SG de Tributos Locales
impuesto sobre actividades económicasactividades empresarialesactividades profesionalespersona jurídicatarifas del iae TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79
Affects CompanyExpat · Non-residentIndividual
V0309-25 17 Mar 2025

Rental of tourist properties must be taxed as non-hotel tourism accommodation

SG de Tributos Locales
impuesto sobre actividades económicasalojamientos turísticos extrahotelerosservicios de hospedajearrendamiento de vivienda turísticatarifas del iae TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 89
Affects CompanyExpat · Non-residentIndividual
V0515-24 8 Apr 2024

Chiropractors must register under group 841 of the IAE Tariffs

SG de Tributos Locales
impuesto sobre actividades económicastarifas del iaeprofesiones parasanitariascuenta propiaorganización empresarial TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 91
Affects CompanyExpat · Non-residentIndividual
V1770-22 26 Jul 2022

Cart driving and animal care must be classified separately under the IAE

SG de Tributos Locales
impuesto sobre actividades económicastracción animalconductores de vehículos terrestresservicios agrícolas y ganaderostarifas del iae TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79
Affects CompanyExpat · Non-residentIndividual
V1557-22 30 Jun 2022

Collection and storage of postal items classified under IAE heading 849.5

SG de Tributos Locales
impuesto sobre actividades económicasservicio postal integralepígrafe de actividadnaturaleza material de la actividadservicios de mensajería Tarifas del IAE — RDLeg 1175/1990 art. grupo 847Tarifas del IAE — RDLeg 1175/1990 art. epígrafe 849.5
Affects CompanyExpat · Non-residentIndividual
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