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V0307-26 ·12 February 2026 ·consulta-vinculante Medium impact
Tax

Professional representation in notarial procedures taxed under IAE section 799

A natural person asks which IAE tax categories apply to providing notarial representation services to banks, accountants and real estate agencies. The DGT states that as this is a personal, non-enterprise activity, it falls under the category of other professionals involved in financial, legal, insurance and rental activities.

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2026-02-12PublishedPublished 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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