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V0741-14 17 March 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividades profesionales

Self-employed accountant must register under IAE professional heading; income subject to IRPF withholding

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.

The question raised

I. Under which heading of the IAE Tariffs must the applicant register for the development of the aforementioned activity.

The DGT's ruling

The accounting activity carried out by a natural person without a business organization must be registered under heading 799 of the second section of the IAE Tariffs. By being classified in the second section, the income derived from this activity is considered income from professional activity. Therefore, it is subject to withholding tax on account of Personal Income Tax (IRPF) when paid by persons or entities obligated to withhold.

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