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A lawyer inquired whether they must register in the IAE for performing mediation and legal translation activities. The DGT ruled that, as a natural person, they are exempt from the tax and do not require new registrations if such tasks are covered by their professional status.
Cuestión planteada El consultante pregunta si por la realización de actividades de mediación e interpretación y traducción de textos jurídicos y notariales, debe darse de alta en el Impuesto sobre Actividades Económicas o en algún otro censo.
Las personas físicas están exentas del Impuesto sobre Actividades Económicas según el artículo 82.1.c) del TRLRHL. Si el profesional ya está dado de alta en el Censo de Empresarios, Profesionales y Retenedores y las nuevas actividades (como traducción jurídica) están amparadas por su estatuto profesional de abogado, no tiene obligación de realizar un nuevo alta en el IAE ni en el Censo.
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