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V0406-19 27 February 2019 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE classification depends on the nature of the activity, not academic qualifications

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.

The question raised

Classification in the Economic Activities Tax Tariffs.

The DGT's ruling

Classification in the IAE Tariffs is determined by the true nature of the activity performed, regardless of the holder's academic qualifications. If the consultancy is covered by the Professional Statute of Veterinarians, the natural person must register in group 013 of the second section. If the activity is not covered by said statute, it must be classified in group 099 of the second section by analogy.

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