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V0561-23 ·8 March 2023 ·consulta-vinculante Medium impact
Tax

Registration in the IAE is not required for self-defence

A lawyer inquired whether she must register with the Tax Agency as a self-employed professional in order to join a bar association and defend her own family assets. The DGT ruled that there is no tax obligation if the activity does not aim to produce or distribute services to third parties.

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2023-03-08PublishedPublished 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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