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V2370-25 ·9 December 2025 ·consulta-vinculante Medium impact
Tax

Personal administrative services classified as professional activity

A physical person asks which IAE categories apply when providing personal administrative services such as invoice organisation. The DGT states that, as a personal activity without an entrepreneurial structure, it falls under the 'professionals' heading, although the consultant is exempt.

In 6 key points

Lifecycle

2025-12-09PublishedPublished 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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