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V0657-17 ·14 March 2017 ·consulta-vinculante Medium impact
Tax

Transfer of client portfolios for commission is subject to IAE and classified under group 859

A query was raised regarding whether the transfer of a client portfolio in exchange for commissions is subject to the Economic Activities Tax (IAE) and which tariff applies. The Directorate General for Taxes (DGT) determines that the activity is subject to the tax and must be provisionally classified under group 859.

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2017-03-14PublishedPublished 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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