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A query was raised regarding whether text editing activities should be classified under the new group 869 following the 2023 Budget Law. The DGT has determined that, in the absence of a specific heading, natural persons must use this group.
Cuestión planteada A raíz de la promulgación de la Ley 31/20022, de 23 de diciembre, de Presupuestos Generales del Estado para el año 2023, se plantea si dicha actividad se debe clasificar en el nuevo grupo 869 de la sección segunda de las Tarifas.
Las personas físicas que ejerzan por cuenta propia la actividad de corrector de textos se clasifican en el grupo 869 de la sección segunda de las Tarifas. Este grupo recoge a otros profesionales relacionados con actividades artísticas y culturales no clasificadas en la sección tercera. La clasificación se aplica al no disponer de una rúbrica específica para esta actividad.
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