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V0661-26 25 March 2026 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Professional poker player only carries out economic activity under IAE if managing third-party funds

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.

The question raised

Se plantea en qué rúbricas del impuesto se tiene que matricular.

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