Skip to content
Back to index
V0156-23 6 February 2023 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

A lawyer may carry out grant management procedures under heading 731 of the IAE

A lawyer inquires whether they may perform management and advisory work regarding grants while registered under group 731. The DGT responds that this heading allows for all tasks covered by their Professional Statute.

The question raised

Question posed: Could this lawyer carry out said procedures within the aforementioned group 731, or would they have to register under a different heading?

The DGT's ruling

Registration in group 731 of the second section of the IAE Tariffs empowers the lawyer to perform all tasks covered by their Professional Statute and the corresponding Official College. This includes legal advisory services and those necessary for the defense of their clients' rights before the Administration.

Email
Contact