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A professional without membership in a professional association asks which IAE headings apply to them and whether membership is required. The DGT indicates that their activity is classified under group 799 and that the tax is not a requirement for professional authorisation.
Cuestión planteada Desea saber qué epígrafes del Impuesto sobre Actividades Económicas corresponden a la citada actividad y si, para el ejercicio de la misma, es necesario colegiarse.
El asesoramiento contable, fiscal y laboral ejercido por persona física es una actividad profesional del grupo 799 de la sección segunda de las Tarifas. El alta en el IAE no constituye una habilitación para el ejercicio de la actividad ni exime del cumplimiento de requisitos administrativos o de titulación exigidos por la normativa específica.
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