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V0711-20 6 April 2020 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Provision of physiotherapy services in a centre is classified as a business activity for IAE purposes

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.

The question raised

It is asked whether, for said activity, registration must be made in group 836 of the second section of the Tariffs "Health Technical Assistants and Physiotherapists"; and whether, if the staff is expanded in the future, the heading in which it must be registered would change.

The DGT's ruling

The physiotherapy activity carried out in a physiotherapy center is considered a business activity when exercised within an organization. Therefore, it must be classified under heading 942.9 of the first section of the IAE Tariffs. The distinction between professional activity and business activity is made according to whether it is carried out personally or through an organization detached from the professional personality of the individual.

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