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

Settled doctrine High confidence 59 rulings · 2014–2026

Current position

The classification into IAE (Tax on Economic Activities) Rates depends on the real nature of the activity and whether it is carried out as a professional or as a business. Activities in the second section are considered professional only when carried out by natural persons. Legal entities must pay tax based on the analogous business activity in the first section. If the activity is carried out within an organization, it is classified as business activity.

The DGT maintains a consistent stance based on the material nature of the activity. Throughout the rulings, the distinction between the professional practice of natural persons and the business activity of legal entities or organizations has been reinforced. No change in criterion is observed, but rather a systematic application of the distinction between sections according to the subject and the manner of exercise.

Turning points

  1. V3112-23

    Establishes that legal entities carrying out activities from the second section must pay tax based on the analogous business activity in the first section.

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

Rulings on this topic

24
V5113-26 3 Jul 2026

Gamified experience design classified as business activity, not professional

SG de Tributos Locales
impuesto sobre actividades económicasactividad empresarialactividad profesionaltarifas iaeclasificación de actividades TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79
Affects CompanyExpat · Non-residentIndividual
V0315-26 12 Feb 2026

Self-employed psychologist must register in IAE Section Two

SG de Tributos Locales
actividad profesionalactividad empresarialsujeto pasivotarifas iaesección segunda TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 83
Affects CompanyExpat · Non-residentIndividual
V0265-25 6 Mar 2025

IAE classification depends on whether activity is artistic or industrial

SG de Tributos Locales
impuesto sobre actividades económicasactividad artísticaactividad industrialproducción en serietarifas iae TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78Tarifas del IAE — RDLeg 1175/1990 art. regla 2ª
Affects CompanyExpat · Non-residentIndividual
V2397-22 17 Nov 2022

Registration under wholesale trade heading also permits retail sales

SG de Tributos Locales
impuesto sobre actividades económicascomercio al por mayorcomercio al por menoractividades no clasificadas en otras partesepígrafe TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79
Affects CompanyExpat · Non-residentIndividual
V1965-22 15 Sept 2022

Self-employed preparation of competitive examinations is subject to the IAE

SG de Tributos Locales
impuesto sobre actividades económicashecho imponibleactividad profesionalactividad empresarialcuenta propia TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79.1
Affects CompanyExpat · Non-residentIndividual
V1129-22 20 May 2022

Rental of dwellings without additional services falls under IAE heading 861.1

SG de Tributos Locales
impuesto sobre actividades económicasalquiler de viviendasservicios de hospedajealojamientos turísticos extrahotelerostarifas iae Tarifas del IAE — RDLeg 1175/1990 art. regla 2ªTarifas del IAE — RDLeg 1175/1990 art. regla 4ª.1
Affects CompanyExpat · Non-residentIndividual
V1605-21 27 May 2021

Cooperative liable under IAE if it organises activities for its own account

SG de Tributos Locales
sujeto pasivohecho imponiblecooperativa de impulso empresarialordenación de mediosactividad profesional TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79.1
Affects CompanyExpat · Non-residentIndividual
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