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V2802-23 16 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
OTRO · iae

IAE classification depends on whether IT activity is performed personally or through an organisation

A self-employed individual seeks clarification on whether their IAE heading is correct and if vehicle expenses can be deducted. The DGT clarifies that IAE classification depends on the nature of the activity and the specific use of the vehicle.

The question raised

1st Whether the IAE heading in which it is registered is correct.

The DGT's ruling

If the IT advisory and consulting activity is carried out by a natural person personally, it is a professional activity and must be classified under grouping 76 according to their qualification. If it is exercised through a business organization, it is a business activity and must be taxed under group 845. Regarding the vehicle, it is only deductible if there is exclusive use for the economic activity.

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