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V2409-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

IAE registration must be maintained if the activity is carried out on a sporadic basis

A chiropractic professional has enquired whether they must maintain their registration in the IAE following medical leave and if there are penalties for deregistration. The DGT has responded that the taxable event occurs by the mere exercise of the activity, without habituality being a requirement.

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Lifecycle

2023-09-07PublishedPublished 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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