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V0810-26 13 April 2026 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Property intermediation without own risk must be taxed under IAE section 834

An entity asks which IAE sections apply to its business of managing and intermediating property and business sales. The DGT states that if no risk is assumed and the activity is carried out on behalf of third parties, it should be classified under section 834.

The question raised

The question is raised as to which tax rubrics must be registered.

The DGT's ruling

For the intermediation in the purchase and sale of real estate without assuming own risks and operating on behalf of third parties, registration in heading 834 of the first section is appropriate. If the activity were the intermediation of other products, such as financial assets, an additional registration in the corresponding rubrics is required. In the event of performing the purchase or sale of real estate on one's own account, registration must be made in headings 833.1 or 833.2, depending on the type of real estate.

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