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V0354-19 19 February 2019 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Classification in the IAE depends on the nature of the products sold and whether nutrition services are provided

A franchisee of dietary products inquires which IAE headings apply to their activity. The DGT indicates that the herbalist heading applies only if the products are dietary or natural preparations, and that nutrition consulting requires a specific professional heading.

The question raised

Classification of the activity in the Tax on Economic Activities.

The DGT's ruling

Heading 652.4 permits the sale of dietary, organic, or natural preparations without processing involvement. If the products (prepared dishes, soft drinks, etc.) do not meet these conditions, heading 647.1 for food trade applies. Nutrition consulting is classified under group 839 if performed personally, or under group 944 if performed within a business organization.

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