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V1466-22 21 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mediación civil y familiar

Civil and family mediation may be professional or business activity depending on the organisation of means

A taxpayer enquires about registration in the IAE, VAT liability, and IRPF withholdings regarding occasional mediation activities. The DGT rules that the classification depends on whether the individual acts personally or through a business organisation.

The question raised

1.) IAE (Tax on Economic Activities) heading in which the taxpayer must be registered.

The DGT's ruling

If the mediation is performed directly by a natural person, it is a professional activity (IAE heading 799). If it is carried out through a business organization, it is a business activity (IAE heading 849.9). The activity is subject to VAT, with a rate of 10% if considered social assistance or 21% in other cases. Professional income is subject to IRPF withholding when the payer is required to withhold.

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