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V3125-19 ·8 November 2019 ·consulta-vinculante Medium impact
Tax

IAE classification depends on whether the activity is professional mediation, business intermediation, or trade

A self-employed individual requested clarification on which IAE headings to use for sales and mediation of plumbing materials. The DGT ruled that the classification depends on whether the individual acts as a professional mediator or as a trader.

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2019-11-08PublishedPublished 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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