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An inquirer asked which IAE heading should be used to register for managing residential communities without being a member of a professional association, and whether that specific designation is exclusive to registered professionals. The DGT ruled that registration must be made under group 723 of the second section, noting that the IAE does not require specific qualifications or professional membership.
Cuestión planteada Desea saber en qué epígrafe del Impuesto sobre Actividades Económicas debe darse de alta sin estar colegiado por el ejercicio de la actividad de administrador de comunidades de vecinos y si la denominación "Administradores de fincas" es exclusiva de los profesionales colegiados.
La actividad de administrador de comunidades de vecinos es profesional y debe darse de alta en el grupo 723 de la sección segunda del IAE. El IAE está desvinculado del régimen administrativo de las actividades que grava. Estar inscrito en el impuesto no legitima el ejercicio de una actividad si la normativa vigente exige otros requisitos, pero el IAE no exige titulaciones o certificaciones para el alta.
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