Skip to content
Back to index
V2409-23 7 September 2023 · SG de Tributos Locales Criterion in force
OTRO · hecho imponible

IAE registration must be maintained if the activity is carried out on a sporadic basis

A chiropractic professional has enquired whether they must maintain their registration in the IAE following medical leave and if there are penalties for deregistration. The DGT has responded that the taxable event occurs by the mere exercise of the activity, without habituality being a requirement.

The question raised

Firstly, in relation to the tax, whether one must remain registered for it and whether any penalty is incurred if one deregisters.

The DGT's ruling

The taxable event for the IAE occurs by the mere exercise of any economic activity, therefore habituality is not required for the obligation to contribute to exist. For an activity to be considered economic, it must involve the self-organization of means of production and/or human resources for the production or distribution of goods or services. Failure to comply with the obligation to be registered for the tax entails the imposition of the appropriate penalties.

Book your free first meeting