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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

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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