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A professional poker player asks which IAE categories require registration. The DGT clarifies that no economic activity exists if only self funds are invested, but if managing third-party funds by providing services, taxation as a professional applies.
Cuestión planteada Se plantea en qué rúbricas del impuesto se tiene que matricular.
Si el jugador invierte únicamente fondos propios, no realiza una actividad económica sujeta al IAE. Si invierte fondos de terceros prestando servicios profesionales sin organización empresarial, debe darse de alta en el epígrafe 899 de la sección segunda. No obstante, al ser persona física, el consultante se encuentra exento de este impuesto por todas sus actividades económicas.
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