Skip to content
V1651-21 ·31 May 2021 ·consulta-vinculante Medium impact
Tax

IAE registration for telephony mediation depends on whether goods are stored or acting as a mediator

A taxpayer selling household appliances under the objective estimation method has enquired about registering a new activity for telephony contracting. The DGT has determined that the relevant IAE heading will depend on whether the individual acts as a trader or a mediator, noting that this will necessitate a switch to the direct estimation method for Income Tax (IRPF) purposes.

In 6 key points

Lifecycle

2021-05-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact