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V0315-26 12 February 2026 · SG de Tributos Locales Criterion in force
OTRO · actividad profesional

Self-employed psychologist must register in IAE Section Two

A psychologist asks which IAE section to register under for self-employed practice. The DGT confirms that, as a natural person carrying out the activity directly and personally, registration must be in the section for professional activities.

The question raised

The question is raised as to which tax headings must be registered.

The DGT's ruling

Professional activities are those classified in section 2 of the Tariffs when carried out by natural persons. If the activity is performed directly and personally without a business organization, it is considered professional. In this case, group 776 of the second section applies, provided that the activity is inherent to the specialty of Psychology. Registration in the IAE does not authorize the exercise of the activity if other legal requirements are necessary.

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