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A natural person performing occasional photographic reporting asks whether they must register for the IAE. The DGT rules that a lack of regularity does not exempt one from tax obligations regarding the IAE, VAT and IRPF.
Question posed I. To determine whether the natural person referred to in the consultation request is obliged to register for the Tax on Economic Activities and, if applicable, under which heading.
For the IAE, the taxable event occurs by the mere exercise of the activity, without habituality being an indispensable requirement. The provision of photographic services is considered a business activity under heading 973.1. For VAT, a person is an entrepreneur or professional if they organize means of production, even if the activity is occasional. For IRPF, income constitutes returns from economic activities, being classified as professional if derived from intellectual property or business if they are not.
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