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A partner in a consulting company without academic qualifications asks whether they can be considered a professional partner and which IAE heading applies to them. The DGT responds that for their services to be taxed as economic activity, they must be registered in the self-employed regime and the company must be engaged in professional services under the second section of the IAE.
Question posed The consultant asks whether their situation can be considered that of a professional partner, despite lacking academic qualifications, and in which IAE Tariff heading they would have to register.
For the services of a partner to their company to be considered income from economic activity, the company must be engaged in professional services (Second Section of the IAE) and the partner must be registered in the self-employed regime or a mutual fund. If both are not met, the income will be considered employment income. In this case, due to the lack of academic qualifications, the IAE heading is group 799 of the second section.
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