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V0730-25 22 April 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Archaeologists acting as self-employed individuals must pay under IAE section 776

A association asks which IAE category applies to archaeology professionals. The DGT replies that if they act as self-employed individuals, they should use the section for doctors, graduates and similar professionals.

The question raised

The question is raised as to which tax headings archaeology professionals must register under.

The DGT's ruling

Archaeology professionals exercising as natural persons, on their own account and in their own name, must register under heading 776 of the second section of the Tariffs. This heading corresponds to doctors and graduates in Political and Social Sciences, Psychologists, Anthropologists, Historians, and similar professions. If the activity is carried out through an organization, it would be considered a business activity rather than a professional one.

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