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V0434-21 ·2 March 2021 ·consulta-vinculante Medium impact
Tax

Lawyers may act as social collaborators and commission agents receive professional income

A lawyer seeks guidance on which IAE headings to use for their professional activity, their role as a social collaborator, and client recruitment via commission. The DGT clarifies the IAE classification and the nature of the income for Personal Income Tax (IRPF) purposes.

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2021-03-02PublishedPublished 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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