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V0726-25 21 April 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Financial intermediation and training activities must be taxed under Section Two of the IAE

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.

The question raised

The question arises as to which tax headings must be registered.

The DGT's ruling

By exercising the activity directly, personally, and without business organization, the applicant must be classified as a professional in the second section of the Tariffs. For financial intermediation, group 799 applies. For training, the applicant must choose between group 824 if it is for professional development, or group 826 if it is of a more general nature.

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