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A taxpayer has enquired about the tax treatment of their activities as a DJ at events and clubs. The Directorate General for Taxes (DGT) has ruled that they must register in the Economic Activities Tax (IAE) as a professional activity and declare their income as professional activity earnings for Personal Income Tax (IRPF) purposes.
This ruling clarifies the tax classification for DJs, confirming they must operate under professional activity rules rather than as casual earners, affecting their IAE registration and IRPF declarations.
The tax team reviews your specific situation.
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