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The applicant seeks clarification on how to distinguish between professional and business teaching activities for IAE purposes. The DGT rules that the activity is professional if carried out personally, but constitutes a business if conducted through an organisation.
Question posed: Given the possibility of expanding the activity, clarification is sought regarding when one is facing a business activity and when one is facing a professional teaching activity, for the purposes of the Tax on Economic Activities.
Teaching activity is professional if the subject performs it directly and personally. It is business-related when exercised within an organization, detached from the professional personality of the teacher. If a business organization is available to provide classes, the activity must be registered under headings in the first section and not in the second section.
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