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V2555-21 21 October 2021 · SG de Tributos Locales Criterion in force
OTRO · actividad profesional

Economists may register under IAE group 741 for accounting and administrative tasks if included in their professional statutes

An economics professional inquired whether they should register under group 799 to perform administration, accounting, and treasury tasks. The DGT ruled that, as a natural person acting on a self-employed basis without a business organisation, they must use the group 741 for economists, provided these tasks are covered by their professional statutes.

The question raised

Question posed: Classification of the activity as professional or business. Classification of the activity within the Economic Activities Tax Tariffs. Should registration be made in group 799 "Other professionals related to financial, legal, insurance, and rental activities, n.e.c." of the second section of the Tariffs?

The DGT's ruling

If the activity is carried out by a natural person directly and personally, without a business organization detached from their personality, it is a professional activity. Economists must register in group 741 if the tasks (accounting, taxes, reports, etc.) are included in their Professional Statute. If any task is not the exclusive or regulated competence of their profession, it must be classified in group 799.

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