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V0118-18 23 January 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividad profesional

Tax and accounting advisory services performed personally by an individual are classified as professional income

A professional sought clarification on whether their tax, accounting, and community management advisory activities should be classified as business or professional activities under the IAE, and the subsequent implications for Personal Income Tax (IRPF). The DGT ruled that, as the activity is performed personally, it constitutes a professional activity subject to withholding tax under IRPF.

The question raised

Cuestión planteada 1ª.- Epígrafe del IAE en que debe estar encuadrado el consultante.

The DGT's ruling

La actividad es profesional si el sujeto pasivo la desarrolla personalmente, mientras que es empresarial si se ejerce mediante una organización desvinculada de su personalidad profesional. El hecho de contar con empleados o local no determina esta distinción. Al clasificarse el asesoramiento en la sección segunda del IAE, los rendimientos se consideran de actividad profesional y están sujetos a retención en el IRPF.

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