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V0427-16 3 February 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Tax advisory services can be carried out without a university degree under heading 799

A consultant asks whether they can set up a tax advisory business with a high school diploma and which tax heading applies. The DGT indicates that the activity constitutes an economic activity and must be registered under group 799, although it warns that the payment of tax does not authorise the practice of the activity if other legal requirements are necessary.

The question raised

The taxpayer wishes to know whether they can set up said advisory service with said qualification and, if applicable, the heading under which they should register.

The DGT's ruling

The provision of tax advisory services by a natural person is an economic activity that must be registered in the second section of the Tariffs. As the individual does not hold a university degree, the activity is classified under group 799, 'Other professionals related to financial, legal, insurance, and rental activities, n.e.c.'. However, being registered for tax purposes does not legitimize the exercise of the activity if current regulations require other requirements for such purpose.

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