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V0456-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

Registration as a commercial agent: obligation to register under IAE group 511 and management of Income Tax and VAT

A lawyer inquires about registering to also work as a commercial agent from their home. The DGT clarifies that they must register under IAE group 511, comply with VAT and Income Tax obligations, and explains how to deduct home-related expenses.

In 6 key points

How it affects those involved

This affects professionals seeking to diversify their activities, requiring specific tax registration and careful management of home-office expense deductions.

Lifecycle

2022-03-10PublishedPublished 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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