Doctrine by topic · DGT Observatory

Own Account — DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 16 rulings · 2014–2025

Current position

For an activity to be subject to the IAE (Tax on Economic Activities), there must be the management on own account of means of production or human resources. Professionals acting in a personal capacity and without a business organization must register in the second section of the Tariffs. If the activity is carried out through an organization, it is classified as a business activity.

The DGT's position remains constant in the definition of economic activity, requiring the management of means to differentiate it from employment dependency. Recent rulings maintain this criterion and focus on the correct classification of headings according to the nature of the service. No changes in the base doctrine have been observed since 2015.

Analysis based on 16 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V0515-24 8 Apr 2024

Chiropractors must register under group 841 of the IAE Tariffs

SG de Tributos Locales
impuesto sobre actividades económicastarifas del iaeprofesiones parasanitariascuenta propiaorganización empresarial TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 91
Affects CompanyExpat · Non-residentIndividual
V0168-23 7 Feb 2023

Registration in the IAE is required for self-employed expert witnesses

SG de Impuestos sobre la Renta de las Personas Físicas
hecho imponibleactividad profesionalcuenta propiarendimientos de actividades económicastarifas del impuesto TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79.1
Affects CompanyExpat · Non-residentIndividual
V1965-22 15 Sept 2022

Self-employed preparation of competitive examinations is subject to the IAE

SG de Tributos Locales
impuesto sobre actividades económicashecho imponibleactividad profesionalactividad empresarialcuenta propia TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79.1
Affects CompanyExpat · Non-residentIndividual
V0360-20 14 Feb 2020

New IAE heading required if teaching IT is carried out as self-employed

SG de Tributos Locales
impuesto sobre actividades económicasactividad profesionalactividad empresarialcuenta propiaexención TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79
Affects CompanyExpat · Non-residentIndividual
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