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A consultant performing agricultural activities and enology services has enquired about their obligation to register for the IAE. The DGT has ruled that enology services are subject to the IAE and that, due to incompatibility, both activities must be taxed under the direct estimation regime for IRPF.
Cuestión planteada 1ª Si está obligada a darse de alta en el IAE por los servicios como enóloga.
La prestación de servicios como enóloga es una actividad económica sujeta al IAE, debiendo darse de alta en el epígrafe 399 de la sección segunda. La actividad agrícola no está sujeta al IAE si la venta de la uva se hace en la propia explotación. En IRPF, al no poder la actividad de enóloga usar la estimación objetiva, ambas actividades deben determinar su rendimiento por el método de estimación directa.
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