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A veterinarian has enquired about how to register for the Economic Activities Tax (IAE) for providing food hygiene consultancy services. The DGT has ruled that the tax liability and the specific heading depend on the activity actually performed, rather than the individual's professional qualifications or membership in a professional body.
Cuestión planteada Clasificación en las Tarifas del Impuesto sobre Actividades Económicas.
La clasificación en las Tarifas del IAE se determina por la verdadera naturaleza de la actividad ejercida, con independencia de la titulación académica del titular. Si la consultoría está amparada por el Estatuto Profesional de Veterinario, la persona física debe darse de alta en el grupo 013 de la sección segunda. Si la actividad no está amparada por dicho estatuto, deberá clasificarse en el grupo 099 de la sección segunda por semejanza.
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