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V0711-20 ·6 April 2020 ·consulta-vinculante Medium impact
Tax

Provision of physiotherapy services in a centre is classified as a business activity for IAE purposes

An individual has enquired whether they should register as a professional under group 836 or if their classification will change upon hiring staff. The DGT has ruled that, as the activity is carried out within the framework of a business organisation, it must be taxed as a business activity.

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2020-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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