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A consultant asks how to classify graphic design, web design, and consultancy activities within the IAE and CNAE. The DGT indicates that classification as a professional or business activity depends on whether the work is performed personally or through an organised structure.
Cuestión planteada Clasificación en las Tarifas del Impuesto sobre Actividades Económicas y en la CNAE.
Si el sujeto realiza personalmente el diseño gráfico y web, es una actividad profesional (grupos 399 y 763). Si la actividad se ejerce mediante una organización empresarial, se clasifica como empresarial (epígrafe 843.9 y grupo 845). Para la CNAE, la competencia es del INE.
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