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 regulations of the Tax on Economic Activities.

Likewise, each activity will include the economic operations expressly included in Order HAC/1155/2020, of November 25, provided that they are carried out as an accessory to the main activity.

An activity whose income volume does not exceed 40% of the volume corresponding to the main activity is considered accessory to the main activity.