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V0456-22 10 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Registration as a commercial agent: obligation to register under IAE group 511 and management of Income Tax and VAT

A lawyer inquires about registering to also work as a commercial agent from their home. The DGT clarifies that they must register under IAE group 511, comply with VAT and Income Tax obligations, and explains how to deduct home-related expenses.

The question raised

1st Deadline and heading for registration in the commercial agent activity.

The DGT's ruling

For the commercial agent activity, the applicant must register in group 511 of the second section of the IAE Tariffs, provided that their status as a lawyer does not empower them to do so. For Personal Income Tax (IRPF), they must use the direct estimation method and maintain independent record books for each activity. Regarding the residence, they may partially allocate the portion used for the activity, deducting ownership expenses and 30% of the proportion of utilities based on the area allocated to the business.

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