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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.
Cuestión planteada Se plantea en qué rúbricas del impuesto se tienen que matricular los profesionales de la arqueología
Los profesionales de la arqueología que ejerzan como personas físicas, por cuenta propia y a título personal, deben inscribirse en el epígrafe 776 de la sección segunda de las Tarifas. Este epígrafe corresponde a doctores y licenciados en Ciencias Políticas y Sociales, Psicólogos, Antropólogos, Historiadores y similares. Si la actividad se ejerce mediante una organización, se consideraría actividad empresarial y no profesional.
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