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V2403-17 ·21 September 2017 ·consulta-vinculante Medium impact
Tax

Individuals are exempt from the Business Activity Tax for all their activities

A retiree working as a self-employed insurance broker asks whether they must pay Business Activity Tax. The DGT states that although insurance brokerage is subject to the tax, individuals benefit from an exemption covering all their economic activities.

In 6 key points

Lifecycle

2017-09-21PublishedPublished 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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