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V1466-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

Civil and family mediation may be professional or business activity depending on the organisation of means

A taxpayer enquires about registration in the IAE, VAT liability, and IRPF withholdings regarding occasional mediation activities. The DGT rules that the classification depends on whether the individual acts personally or through a business organisation.

In 6 key points

How it affects those involved

The ruling clarifies the distinction between professional and business activities for tax purposes, affecting how mediation services are registered and taxed.

Lifecycle

2022-06-21PublishedPublished 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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