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A query was raised regarding whether a legal professional can register under any IAE heading or if they must use group 731. The DGT ruled that legal practice is classified under group 731 of the second section.
Cuestión planteada ¿Puede darse de alta en cualquier epígrafe del Impuesto de Actividades Económicas o solo y exclusivamente puede darse de alta en el epígrafe destinado a la abogacía (grupo 731 "Abogados")?
La actividad de las personas físicas que ejercen la abogacía, conforme a su titulación y estatuto profesional, se clasifica en el grupo 731 de la sección segunda de las Tarifas del IAE. El alta en este grupo se refiere exclusivamente a obligaciones tributarias y no constituye una autorización administrativa para el ejercicio de la actividad.
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