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V1795-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

The activity of a female dentist with own clinics and staff is classified as business activity in group 943

A query is made as to whether a female dentist managing two clinics with hired staff must tax as a professional or as a business. The DGT determines that, due to the existence of an organization of means and human resources, the activity is business-related.

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2024-07-17PublishedPublished 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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