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A query was made regarding which heading of the Business Activity Tax (IAE) applies to photogrammetry technicians. The DGT determined that, as there is no specific heading, they must be classified by similarity under group 441.
Cuestión planteada Se desea saber el epígrafe de las Tarifas del Impuesto sobre Actividades Económicas en el que se deben dar de alta las personas físicas que realizan la actividad de técnicos en fotogrametría.
Al no estar la actividad de técnicos en fotogrametría clasificada de forma específica, se aplica la regla 8ª de la Instrucción del IAE. Por su naturaleza, la realización de cartografía nacional debe tributar en el grupo 441 de la sección segunda, correspondiente a técnicos superiores en desarrollo de proyectos urbanísticos y operaciones topográficas.
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