PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

3. What sectors of the economy are covered by the Directive?The Directive covers a wide range of services that account for a considerable part of the economy. Examples of the services covered by the Directive include, but are not limited to, the following: the business activities that are performed by most of the regulated professions (legal or tax advising, architecture, engineering, accounting, topography, technical expertise), arts and crafts, services provided to companies (cleaning, security and safety, event organisation, debt collection, advertising, consulting on management and business organisation), commercial distribution (including retail and wholesale trade), services in the area of tourism (for example, travel agencies), leisure services (sports centres, theme parks), services in the area of equipment installation and maintenance, services related to information (the creation and management of web pages, news agencies, publishing houses), activities of computer consulting and programming, hotels and restaurants (restaurants, hotels, cafeterias, bars), services in the area of training and education, rental and leasing services with a purchase option, real estate services, domestic services (cleaning, landscaping, repairs), certification services, etc.Therefore, only those services that are explicitly excluded from the Directive remain beyond its scope of application: general, non-economic services; financial services; audio-visual services; health services; transport services; services provided by notaries and judicial agents; private security services; gambling services; the services of temporary employment agencies; social services, electronic communication services and networks; and activities related to the exercise of public authority. It should be underscored that, in any event, the scope of exclusion of these sectors is not total, rather it is limited to the provisions set forth in the Directive itself.