Yes, your activity is considered professional, in addition, you must keep the record book of provision of funds and supplies.
normal direct estimate
As I said in the lines above, if you exceed the figure of 600,000 euros per year, you will no longer be able to use the simplified direct estimate, but you will have to do it by the normal one . You can also access this modality if, even if you can, you renounce the simplified or the objective one with the presentation of model 036 (or its simplified version, model 037).
A figure that has been announced on several occasions Australia WhatsApp Number List that it is going to be modified, to be reduced, but that in the end has not been altered.
Accounting and registry obligations
For commercial activities you must keep the accounting adjusted to the Commercial Code and the General Accounting Plan.
If you carry out a non-commercial activity, you are only obliged to keep the accounts through the record books of sales and income, of purchases and expenses, and of investment goods.
And if your activity is professional, the record books of income, expenses, investment goods and the provision of funds and supplies are mandatory.