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An individual has enquired whether they should register as a professional under group 836 or if their classification will change upon hiring staff. The DGT has ruled that, as the activity is carried out within the framework of a business organisation, it must be taxed as a business activity.
Cuestión planteada Pregunta si por dicha actividad debe darse de alta en el grupo 836 de la sección segunda de las Tarifas "Ayudantes Técnicos Sanitarios y Fisioterapeutas"; y si en el futuro amplía la plantilla, si cambiaría el epígrafe en el que tiene que estar matriculada.
La actividad de fisioterapia realizada en un centro de fisioterapia se considera una actividad empresarial al ejercerse en el seno de una organización. Por tanto, debe clasificarse en el epígrafe 942.9 de la sección primera de las Tarifas del IAE. Se distingue la profesionalidad de la actividad empresarial según si se desarrolla personalmente o mediante una organización desvinculada de la personalidad profesional del individuo.
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