Skip to content
MEDIUM
FISCAL

Personal administrative services classified as professional activity

V2370-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2370-25
Published
9 Dec 2025

Summary

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.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact