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A professional providing tax, labour, and accounting advice asks whether their classification under group 799 of the IAE is correct and if this group permits them to act as an insurance mediator. The DGT clarifies that each distinct activity must be registered separately and that the tax does not substitute for the legal requirements necessary to practice insurance mediation.
Cuestión planteada Solicita información sobre si está bien clasificado, en el grupo 799 de la sección segunda, para la actividad desarrollada, y si dicho grupo faculta para ejercer como mediador de seguros o ser auxiliar externo de los mismos.
Las actividades de asesor fiscal, contable, laboral y de mediador de seguros se clasifican en el grupo 799 de la sección segunda del IAE. Si se realizan actividades materialmente distintas, se deben formular tantas declaraciones de alta como actividades se ejerzan. El alta en el IAE no legitima el ejercicio de una actividad si la normativa específica, como la Ley 26/2006, exige otros requisitos administrativos.
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