Skip to content
Back to index
V1632-15 27 May 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · iae

Lawyers must register with the IAE and the Census of Entrepreneurs, and may deduct certain housing and office expenses under specific conditions

A lawyer inquires about the obligation to register with the IAE, census obligations, and the deductibility of expenses related to their residence. The DGT clarifies that they must be registered with the IAE and the Census of Entrepreneurs, and details the rules for deducting housing and utility expenses.

The question raised

Question raised I. Whether the inquirer is obliged to be registered with the IAE.

The DGT's ruling

The professional must be registered with the IAE under group 731 and in the Census of Entrepreneurs using form 036. Expenses for office supplies and books are deductible if they are linked to the activity. Regarding the residence, ownership expenses (IBI, community fees, depreciation) may be deducted proportionally if the portion is divisible, but utilities (water, electricity, telephone) are only deductible if used exclusively for the activity. The computer is deductible through depreciation if it is assigned to the activity.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact