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A freelance professional seeks guidance on the correct IAE tax category for providing consultancy and training to aerospace companies. The DGT rules that, as an individual acting without a business structure, the activity must be classified as a professional activity in Section Two.
Cuestión planteada Se plantea en qué rúbrica del impuesto se tiene que matricular
Si una persona física realiza la actividad directa y personalmente sin una organización empresarial, se considera actividad profesional. Para consultoría aeronáutica, corresponde el grupo 299 de la sección segunda. Para formación, se debe elegir el grupo 824 si es perfeccionamiento profesional, o el 826 si tiene un carácter más amplio y general.
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