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V2121-14 ·4 August 2014 ·consulta-vinculante Medium impact
Tax

No requirement for IAE registration if professional activity is carried out under employment dependency

A query was raised regarding whether an individual performing administrative management duties as an employee must register for the IAE and the Self-Employed Scheme. The DGT ruled that no taxable event occurs for IAE purposes as there is no independent management of resources, and that Social Security matters are employment issues outside its jurisdiction.

In 6 key points

How it affects those involved

This clarification confirms that employees performing professional activities do not incur tax liabilities under the Economic Activities Tax (IAE), distinguishing clearly between professional autonomy and employment dependency.

Lifecycle

2014-08-04PublishedPublished 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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