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V0360-20 14 February 2020 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

New IAE heading required if teaching IT is carried out as self-employed

A computer programmer has enquired which IAE heading should be used for teaching classes in an academy. The DGT indicates that if the activity is carried out on a self-employed basis, the individual must register under a specific heading depending on whether it is a professional or business activity, although it ultimately notes an exemption.

The question raised

Question as to which heading the registration must be made for the exercise of this new activity.

The DGT's ruling

If teaching is carried out on one's own account, the registration must be in a heading different from that of programming. If it is a professional activity (exercised personally), the second section applies (groups 824 or 826). If it is a business activity (within an organization), the first section applies (headings 932 or 933). Notwithstanding, the taxpayer is exempt from the IAE pursuant to article 82.1.c) of the TRLRHL.

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