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V2728-14 13 October 2014 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Registration under IAE group 799 does not authorise insurance mediation activities

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.

The question raised

Information is requested regarding whether the activity being developed is correctly classified under group 799 of the second section, and whether said group authorizes the exercise of insurance brokerage or acting as an external assistant for them.

The DGT's ruling

The activities of tax, accounting, labor advisory, and insurance brokerage are classified under group 799 of the second section of the IAE. If materially distinct activities are performed, as many registration declarations must be filed as there are activities exercised. Registration in the IAE does not legitimize the exercise of an activity if specific regulations, such as Law 26/2006, require other administrative requirements.

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