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A query was raised regarding whether the activity of a trade intermediary, who offers products on behalf of principals and manages goods without assuming risk, constitutes a business or professional activity. The DGT determines that, by acting as a commission agent without assuming risk and venture, it is a professional activity.
Cuestión planteada A efectos de su tributación en el Impuesto sobre la Renta de las Personas Físicas, se pregunta sobre la calificación de la actividad: empresarial o profesional.
Los rendimientos de los intermediarios de comercio (grupo 631) se consideran profesionales si su función es la de comisionistas, limitándose a acercar a las partes para un contrato. Si además de esa función asumen el riesgo y ventura de las operaciones mercantiles, la actividad se califica como empresarial. En este caso, al no asumir el riesgo, los rendimientos son de actividades profesionales.
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