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V0168-23 ·7 February 2023 ·consulta-vinculante Medium impact
Tax

Registration in the IAE is required for self-employed expert witnesses

A taxpayer inquired whether they must register for the Economic Activities Tax (IAE) to perform sporadic disability assessments. The Directorate General for Taxes (DGT) ruled that the taxable event occurs through the mere exercise of professional activity on a self-employed basis, regardless of the number of assessments performed.

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2023-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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