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A taxpayer has requested clarification on how to register for activities involving machine sales through demonstrations and commissions. The DGT explains that the classification depends on whether the individual acts as a mediator (professional) or assumes merchant functions (commercial), and provides details on the deductibility of expenses for Personal Income Tax (IRPF) purposes.
Question raised: 1st Heading of the IAE regarding the required registration.
The activity is professional if the mediator is limited to offering items through catalogs or advertisements without storing, displaying, or collecting payment for the goods. If any of these operations are performed, the activity is commercial. For Personal Income Tax purposes, if the individual does not assume the risk and venture, the returns are professional. Expenses are deductible if they are correlated with income and duly justified.
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