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A query was raised regarding which IAE heading law graduates should use for commercial and civil mediation activities. The DGT indicates that if they are lawyers, they may use group 731 provided their statutes permit it, or group 799 if they are non-practising members of a professional association.
Cuestión planteada Desean saber el epígrafe del IAE en que deben darse de alta y las obligaciones fiscales que deben cumplir para desarrollar la actividad profesional de mediador mercantil y civil.
La clasificación en las Tarifas del IAE se realiza según la naturaleza material de las actividades realizadas. Los abogados matriculados en el grupo 731 pueden actuar como mediadores mercantiles y civiles si dichas actuaciones están autorizadas por su Estatuto Profesional. Para los colegiados no ejercientes, la actividad de mediador mercantil y civil corresponde al grupo 799 de la sección segunda.
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