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V2010-21 ·6 July 2021 ·consulta-vinculante Medium impact
Tax

Psychology activity classified as professional or business based on resource organisation

A professional association has enquired whether psychologists' activities should be taxed as professional or business activities. The DGT clarifies that the classification depends on whether the activity is carried out personally or through a business organisation.

In 6 key points

How it affects those involved

This ruling clarifies the tax distinction between professional services and business activities, affecting how psychologists structure their practice and their tax obligations.

Lifecycle

2021-07-06PublishedPublished 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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