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A taxpayer has enquired whether their activity as a banking agent constitutes a business or professional activity and if it is exempt from VAT. The DGT has determined that if the activity is carried out personally without an established organisation, it is classified as a professional activity and its services are generally exempt from VAT.
Cuestión planteada Si la actividad tiene carácter empresarial o profesional y epígrafe en el que debe darse de alta y si queda exenta del Impuesto sobre el Valor Añadido.
Si la actividad de agente de entidad de crédito la realiza una persona física por cuenta propia y de forma personal, sin organización empresarial, es una actividad profesional que debe darse de alta en el grupo 799 de la sección segunda de las Tarifas del IAE. Respecto al IVA, los servicios de mediación en operaciones financieras exentas están también exentos. Si el sujeto realiza exclusivamente operaciones sujetas y exentas, no tiene la obligación de presentar autoliquidaciones.
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