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A physical person asks which IAE categories apply when providing beauty services in a premises. The DGT determines that, due to the existence of an organisation, the activity is commercial and must be taxed under heading 972.2.
Cuestión planteada Se plantea en qué rúbricas del impuesto se tiene que matricular
Si la actividad se ejerce en el seno de una organización, la naturaleza profesional desaparece para dar paso a una situación empresarial. En este caso, la explotación de un local de servicios de estética requiere el alta en el epígrafe 972.2 de la sección primera de las Tarifas. No obstante, la persona física estará exenta del impuesto por todas sus actividades según el artículo 82.1.c) del TRLRHL.
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