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V2931-20 ·30 September 2020 ·consulta-vinculante Medium impact
Tax

Registration in IAE Group 511 required only if commercial agent activity is effectively carried out

A lawyer qualified as a commercial agent has enquired whether they must register under this specific IAE group. The DGT has ruled that registration is mandatory only if the commercial mediation activity is actually performed and if their professional statutes permit it.

In 6 key points

How it affects those involved

This clarification provides legal certainty for professionals, such as lawyers, who hold commercial qualifications but may not actively engage in mediation, thereby preventing unnecessary tax registrations.

Lifecycle

2020-09-30PublishedPublished 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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