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V1563-20 ·25 May 2020 ·consulta-vinculante Medium impact
Tax

Nutritional advice provided by individuals must be classified under IAE group 839

A query was raised regarding whether nutritional and healthy eating advice provided by a graduate in food science and technology should be classified under group 839 of the IAE. The DGT ruled that, as it is not specifically listed, it must be assigned to the heading that most closely resembles its nature.

In 6 key points

How it affects those involved

This ruling clarifies the tax classification for nutritionists operating as self-employed individuals, ensuring they are assigned to the most appropriate category within the Economic Activities Tax (IAE) framework.

Lifecycle

2020-05-25PublishedPublished 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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