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V0501-26 5 March 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario o profesional

Medical professional must file quarterly VAT returns and register for advisory and retail leasing services

A medical practitioner offering occasional advisory services and planning to rent commercial premises inquires about their VAT obligations. The DGT confirms that both activities are subject to VAT, requiring periodic declarations and census registration.

The question raised

Whether they must settle Value Added Tax for their advisory activity on a quarterly basis along with the rental of the premises and register in the census of entrepreneurs and professionals for the described activities.

The DGT's ruling

The consultant is considered an entrepreneur or professional when performing advisory services and leasing of commercial premises. As these activities are subject to and not exempt from VAT, they must submit quarterly tax returns (Form 303) and the annual summary return (Form 390). Furthermore, they must communicate their registration in the Census of Entrepreneurs, Professionals, and Withholders.

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