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A taxpayer has enquired whether their registration under IAE heading 933.9 is correct and if their artistic teaching services are exempt from VAT. The DGT clarifies that the nature of the activity (professional or business) determines both the IAE heading and the applicable VAT exemption, as well as the tax treatment under Personal Income Tax (IRPF).
Cuestión planteada - Si el epígrafe el IAE en la que se encuentra dada de alta es el correcto.
Si la enseñanza la realiza la persona física de forma directa y personal, es una actividad profesional (epígrafe 826) y puede estar exenta de IVA si la materia está en los planes de estudio. Si se ejerce mediante una organización o centro, es una actividad empresarial (epígrafe 933.9 o 934) y la exención de IVA requiere ser una entidad autorizada y que la enseñanza no sea meramente recreativa. En IRPF, los servicios prestados en instalaciones ajenas (como ayuntamientos) son profesionales, mientras que en establecimiento propio son empresariales.
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