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V0315-26 ·12 February 2026 ·consulta-vinculante Medium impact
Tax

Self-employed psychologist must register in IAE Section Two

A psychologist asks which IAE section to register under for self-employed practice. The DGT confirms that, as a natural person carrying out the activity directly and personally, registration must be in the section for professional activities.

In 6 key points

Lifecycle

2026-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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