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V2188-21 ·30 July 2021 ·consulta-vinculante Medium impact
Tax

Un uncolegiado real estate agent must register as a professional and apply IRPF withholdings under certain conditions

A non-licensed real estate agent queries their IAE classification and IRPF withholding obligation. The DGT determines that they must register as a professional in the IAE and that their income is subject to withholding if the payer is a tax obligor.

In 6 key points

How it affects those involved

Non-licensed real estate agents must register as professionals in the IAE and apply IRPF withholdings when the payer is a tax obligor.

Lifecycle

2021-07-30PublishedPublished 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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