Skip to content
Back to index
V2292-25 25 November 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Self-employed consultancy and training activities must be taxed in Section Two of the Tariffs

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.

The question raised

The question is raised as to which tax rubric must be registered under

The DGT's ruling

If a natural person carries out the activity directly and personally without a business organization, it is considered a professional activity. For aeronautical consultancy, group 299 of the second section applies. For training, group 824 must be selected if it is professional development, or 826 if it has a broader and more general character.

Book your free first meeting