Doctrine by topic · DGT Observatory

Second Section — 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 10 rulings · 2014–2026

Current position

Activities in the second section of the IAE (Economic Activities Tax) Tariffs are considered professional only when carried out by natural persons directly and personally, without a business organization. If the activity is carried out by a legal entity, it must be taxed under the first section through the corresponding or analogous activity. The specific classification depends on the nature of the activity and, failing that, recourse is made to groups by similarity.

The DGT's position remains constant throughout the chronological sequence. It is systematically reiterated that the distinction between professional activity (second section) and business activity (first section) lies in the existence of a business organization and in the status of the holder as a natural person.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V0315-26 12 Feb 2026

Self-employed psychologist must register in IAE Section Two

SG de Tributos Locales
actividad profesionalactividad empresarialsujeto pasivotarifas iaesección segunda TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 83
Affects CompanyExpat · Non-residentIndividual
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