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V0859-25 22 May 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Self-administered intravenous therapy must be taxed under IAE section 836

A nurse asks which IAE category applies to providing intravenous therapy services. The DGT rules that, as a personal, unorganised activity, it falls under IAE section 836 of Part II.

The question raised

It is asked which tax headings must be used for the exercise of the professional activity of nursing

The DGT's ruling

If the activity is carried out by the natural person directly and personally, it is considered professional and must be taxed under the second section of the Tax Schedules. In this specific case, the administration of intravenous therapy on one's own account corresponds to group 836, Health Technical Assistants and Physiotherapists. The classification depends on the nature of the activity and not on the academic qualification or registration in the Professional College.

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