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V0731-16 23 February 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Medical centres for driving licence examinations must be registered under heading 942.1

A psychologist has enquired which heading of the Business Activities Tax (IAE) should be used to open a medical examination centre for driving licences. The DGT has responded that it must be registered under heading 942.1 of the first section of the Tariffs.

The question raised

It is desired to know the heading of the Economic Activities Tax Tariffs where registration must be made for the exercise of said activity.

The DGT's ruling

Holders of taxable activities must register under the Tariff headings that exactly classify the activity performed, according to the specific circumstances of each case. For medical services involving driver's license examinations in a recognition center, heading 942.1 of the first section applies, relating to medical offices, first aid centers, health centers, and emergency clinics.

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