Skip to content
V0306-23 ·16 February 2023 ·consulta-vinculante Medium impact
Tax

Dental prosthetists' activity: professional or business classification based on organisation

The College of Dental Prosthetists sought clarification on whether their activity should be classified as professional or business under the IAE. The DGT ruled that it depends on whether the holder performs the activity personally or establishes a business organisation.

In 6 key points

Lifecycle

2023-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact