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A professional developing exam preparation apps asks which IAE sections require registration. The DGT states that classification varies depending on whether the activity is carried out individually or through a business entity.
Cuestión planteada Se plantea en qué rúbricas del impuesto se tiene que matricular.
Si la actividad se realiza directa y personalmente por la persona física, sin organización, debe tributar por la sección segunda (profesional) en los grupos 763 y 826. Si la actividad se ejerce en el seno de una organización, se considera empresarial y debe tributar por la sección primera en los grupos 845 y 933.9.
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