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V2021-14 28 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Tax liability depends on activity carried out in Spain; IRPF deductions require link to income

A professional asks about registration in IAE for market research services and the deductibility of foreign legal services in IRPF. The DGT states that IAE applies only if the activity is carried out in Spain and that IRPF expenses are deductible if linked to the activity and meet legal requirements.

The question raised

A. Determine the heading of the IAE Tariffs in which the consultant must register for the development of the mentioned activity.

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