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A query was raised regarding which IAE category a person wishing to join the lists of judicial experts should register under. The DGT clarifies that mere registration on the list does not trigger a tax liability, but the actual practice of the activity is subject to the tax.
This clarification establishes that tax liability for the Economic Activities Tax (IAE) is triggered by the actual performance of expert services rather than the administrative act of being listed as a judicial expert.
The tax team reviews your specific situation.
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