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V1485-18 31 May 2018 · SG de Tributos Criterion in force
IRPF · rendimientos de actividades económicas

Judicial appraisal fees must be classified as income from economic activities

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.

The question raised

1st.- Can the economic consideration received be integrated into income from employment?

The DGT's ruling

Income obtained from activities as a judicial expert must be classified as income from economic activities, as it is not related to their healthcare work and requires the organization of production means. To this end, the person must submit a tax registration declaration for enrollment in the Census of Entrepreneurs, Professionals and Retainers before commencing the activity.

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