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V2370-25 9 December 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Personal administrative services classified as professional activity

A physical person asks which IAE categories apply when providing personal administrative services such as invoice organisation. The DGT states that, as a personal activity without an entrepreneurial structure, it falls under the 'professionals' heading, although the consultant is exempt.

The question raised

Question raised: The question is raised as to which tax headings must be registered.

The DGT's ruling

If the activity is carried out directly and personally by the taxable person without a business organization, it is considered a professional activity. For administrative services performed on a self-employed and individual basis, registration in group 799 of the second section of the Tariffs (other professionals n.e.c.) is required. However, being a natural person, the inquirer is exempt from the IAE for all their activities.

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