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A professional about to start working as a chiropractor seeks advice on which heading of the Business Activities Tax (IAE) they must register under. The DGT has determined that they must use group 841 of the second section.
Cuestión planteada Clasificación de la actividad en las Tarifas del impuesto.
El grupo 841 de la sección segunda de las Tarifas incluye a profesionales de técnicas parasanitarias como el quiromasaje, la digitopuntura o la osteopatía. Al realizar la actividad por cuenta propia y a título individual sin organización empresarial, corresponde la sección segunda. Estar inscrito en el IAE no legitima el ejercicio de la actividad si se requieren otros requisitos legales.
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