Main tax changes introduced by Royal Decree-Law 9/2024, of December 23, which adopts urgent measures in economic, tax, transport, and Social Security matters, and extends certain measures to address situations of social vulnerability
ECONOMIC ACTIVITIES TAX
Article 12 of Royal Decree-Law 9/2024, of December 23, modifies Royal Legislative Decree 1175/1990, of September 28, which approves the Rates and Instructions of the Tax on Economic Activities.
- Modification of group 861 of the second section of the Rates of the Tax on Economic Activities, “Group 861. Painters, Sculptors, Ceramists, Craftsmen, Engravers, Fallas Artists, Sacred Art Artists and similar artists”
With effect from 1 January 2025, group 861 of the second section of the Rates of the Tax on Economic Activities, approved by Royal Legislative Decree 1175/1990, of 28 September, which approves the rates and instructions of the Tax on Economic Activities by article 12 of Royal Decree-Law 9/2024, is amended to read as follows:
«Group 861. Painters, Sculptors, Ceramists, Craftsmen, Engravers, Fallas Artists, Sacred Art Artists and similar artists. Share: 115 euros.»
Sacred Art Artists are expressly included in group 861 of the second section of the Rates of the Tax on Economic Activities, with the aim of providing greater legal security to the classification of the activity carried out by said artists.
(Royal Legislative Decree 1175/1990 is amended by article 12 of Royal Decree-Law 9/2024)
Real Decreto-ley 9/2024, de 23 de diciembre,por el que se adoptan medidas urgentes en materia económica, tributaria, de transporte, y de Seguridad Social, y se prorrogan determinadas medidas para hacer frente a situaciones de vulnerabilidad social.