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V0113-23 ·2 February 2023 ·consulta-vinculante Medium impact
Tax

Real estate brokerage is not classified under group 631 'Trade intermediaries'

A taxpayer inquired whether the 'Trade intermediaries' rubric could be applied to the sale and purchase of assets such as flats or premises. The DGT ruled that this rubric is incorrect for real estate brokerage and detailed the appropriate options based on the nature of the activity.

In 6 key points

How it affects those involved

This ruling clarifies the correct tax classification for real estate agents, preventing misapplication of IAE (Economic Activities Tax) rates and ensuring compliance with the specific nature of the professional or business activity.

Lifecycle

2023-02-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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