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V0185-21 4 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividad económica

Registration in the Business Census is required before starting self-employed economic activity

An employee enquires about the procedures required to undertake occasional work as a self-employed engineer. The Directorate-General for Taxes (DGT) states that they must register in the AEAT Business and Professional Census before commencing.

The question raised

1st Procedures to be followed to perform this sporadic work.

The DGT's ruling

Before commencing an economic activity, holders must register in the Census of Entrepreneurs, Professionals and Withholders of the AEAT. Income obtained is declared in the Personal Income Tax (IRPF) as income from economic activities, complying with withholding, installment payment, and record-keeping obligations. The DGT does not have jurisdiction to provide information regarding registration in the Special Regime for Self-Employed Workers of the Social Security.

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