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V1988-22 19 September 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Income of healthcare professional classified as earnings from economic activities

A healthcare professional invoicing clinics as a freelancer has requested guidance on how to classify her income for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has determined that her income constitutes earnings from economic activities.

The question raised

Classification for Personal Income Tax purposes of the income received from both clinics and patients.

The DGT's ruling

The income received by the professional is considered income from economic activities pursuant to Article 27.1 of the Personal Income Tax Law (LIRPF), as there is an organization of means of production on a self-employed basis. The net income must be determined using the direct estimation method, as their activity is not included in the objective estimation method.

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