Skip to content
Back to index
V0530-26 6 March 2026 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Literary analysis deemed professional activity under IAE

A natural person inquires about the IAE sections required to register for conducting literary analyses and preparing reports for publishers. The DGT determines that, as carried out personally and without a business entity, it falls under section 2, heading 869.

The question raised

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

The DGT's ruling

To classify an activity as professional or business-related, it must be observed whether it is carried out directly and personally or within an organization. If the activity is performed on one's own account, in an individual and personal capacity, without a business organization, it is considered professional. In this case, registration in heading 869 of the second section of the Tariffs is required.

Book your free first meeting