7,4,3,2. Classification in the IAE

The determination of the economic operations included in each activity must be carried out in accordance with the rules of the Tax on Economic Activities.

Likewise, each activity will include the economic operations that are expressly included in Order HAC/1264/2018 of November 27, provided that they are carried out as an accessory to the main activity.

Ancillary to the main activity is considered to be that whose volume of income does not exceed 40 percent of the volume corresponding to the main activity.