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V0544-14 3 March 2014 · SG de Tributos Locales Criterion in force
OTRO · actividad profesional

Accounting and administrative activities performed personally by an individual may be classified as professional activities

A business graduate has enquired whether they should register as a professional or a business owner to perform accounting and administrative tasks on a self-employed basis. The Directorate-General for Tax (DGT) has ruled that, when performed directly and personally without a business organisation, such work constitutes a professional activity.

The question raised

It is desired to know whether, due to the performance of the described activity, the consulting taxpayer, a graduate in business sciences, must register as a professional activity or as a business activity, and under which heading or headings.

The DGT's ruling

A person who personally performs accounting and administrative tasks on their own account is considered a professional. If the activity is carried out through a business organization detached from the professional persona, it would constitute a business activity. In this case, as no business organization exists, registration in group 799 of the second section of the Tariffs (n.c.o.p.) is appropriate. The subject could also opt for groups in division 7 of the second section if their activities correspond to their qualification and professional regulations.

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