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A statutory doctor asks whether judicial appraisal fees can be considered income from work and whether prior procedures are required. The DGT responds that such fees constitute income from economic activities and that a census declaration must be filed.
Cuestión planteada 1ª.- ¿La contraprestación económica recibida se puede integrar en los rendimientos del trabajo?.
Las rentas obtenidas por actuaciones como perito judicial deben calificarse como rendimientos de actividades económicas, al no tener relación con su trabajo sanitario y requerir la ordenación de medios de producción. Para ello, la persona debe presentar una declaración censal de alta en el Censo de Empresarios, Profesionales y Retenedores antes de iniciar la actividad.
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