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V2931-20 30 September 2020 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Registration in IAE Group 511 required only if commercial agent activity is effectively carried out

A lawyer qualified as a commercial agent has enquired whether they must register under this specific IAE group. The DGT has ruled that registration is mandatory only if the commercial mediation activity is actually performed and if their professional statutes permit it.

The question raised

The taxpayer wishes to know:

The DGT's ruling

Registration in group 511 of the second section of the IAE (Economic Activities Tax) Tariffs must be carried out if the activity of commercial agent is effectively exercised. Mere registration in the Professional Association of commercial agents does not generate the obligation to register for the tax, as only the effective exercise of the economic activity determines the taxable event. Furthermore, registration in the IAE does not legitimize the exercise of an activity if other legal or statutory requirements are required.

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