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A self-employed professional seeks clarification on IAE, VAT, and IRPF taxation regarding scientific report services and technical assistance provided to a Belgian association. The DGT clarifies that IAE registration must reflect the true nature of the activities and that the creation of scientific texts may be exempt from VAT.
Question posed: Taxation under IAE, VAT, and IRPF.
Under the IAE, liability and classification depend on the nature of the activities effectively performed, regardless of academic qualifications. Regarding VAT, if the recipient in Belgium does not have a VAT number, the services are deemed to be performed in Spain; however, the creation of scientific texts is exempt if it constitutes an original work or a personal contribution distinct from a pre-existing one. Under IRPF, income is classified as professional if the activity is included in the second section of the IAE tariffs.
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