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V3235-23 ·13 December 2023 ·consulta-vinculante Medium impact
Tax

Occasional judicial expert activity is subject to the Business Activity Tax

A psychiatrist has enquired whether they must pay tax for performing occasional expert assessments for the Medical Association. The DGT has ruled that the actual exercise of a professional activity is subject to the tax, even if performed on an occasional basis, whereas merely being registered on a list of experts is not.

In 6 key points

How it affects those involved

This ruling clarifies that the tax liability depends on the actual performance of professional services rather than mere administrative registration.

Lifecycle

2023-12-13PublishedPublished 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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