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V1964-22 ·15 September 2022 ·consulta-vinculante Medium impact
Tax

No obligation to register for the IAE if the professional activity is not effectively carried out

An interim teacher and non-practising registered lawyer asks whether they must register for the IAE, join the self-employed scheme, or apply for compatibility. The DGT rules that liability for the tax depends on the effective exercise of the professional activity.

In 6 key points

Lifecycle

2022-09-15PublishedPublished 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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