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A taxpayer inquired about how to report income from accompanying people on tours across Spain while providing historical commentary for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that this activity is classified as a professional activity.
Cuestión planteada Tributación en el IRPF de los ingresos obtenidos por dicha actividad.
La actividad de acompañar a personas por rutas en España, contando notas históricas de lugares, realizada por una persona física, debe clasificarse en el epígrafe 882 de la sección segunda de las Tarifas del IAE como 'Guías de turismo'. Por tanto, tributa en el IRPF como rendimientos de actividades económicas de tipo profesional.
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