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A natural person enquires about the IAE headings under which they should register for financial intermediation and training activities. The DGT responds that, as there is no business organisation, taxation should apply as a professional under Section Two of the Tariffs.
Cuestión planteada Se plantea en que rúbricas del impuesto se tiene que matricular.
Al ejercer la actividad de forma directa, personal y sin organización empresarial, la consultante debe clasificarse como profesional en la sección segunda de las Tarifas. Para la intermediación financiera, corresponde el grupo 799. Para la formación, debe elegir entre el grupo 824 si es para perfeccionamiento profesional, o el 826 si tiene un carácter más general.
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