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A self-employed professional working as an accountant consulted the IAE headings to determine their classification and whether their income is subject to IRPF withholding. The DGT ruled that they must register as a professional and that their earnings are subject to withholding tax.
Cuestión planteada I. En qué epígrafe de las Tarifas del IAE debe matricularse el consultante para el desarrollo de la actividad mencionada.
La actividad de contable ejercida por persona física sin organización empresarial debe matricularse en el grupo 799 de la sección segunda de las Tarifas del IAE. Al clasificarse en la sección segunda, los rendimientos derivados de esta actividad tienen la consideración de rendimientos de actividad profesional. Por tanto, están sometidos a retención a cuenta del IRPF cuando sean satisfechos por personas o entidades obligadas a retener.
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