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V1458-20 19 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · impuesto sobre actividades económicas

No new IAE heading required for hairdressing services provided outside the usual premises

A hairdresser operating under the objective estimation method has enquired whether they must change their IAE heading when providing occasional services at a manufacturer's premises. The DGT has ruled that they may maintain their current heading and continue using the objective estimation method.

The question raised

Question raised 1st.- IAE heading in which registration must be made for these services provided outside the usual place of work.

The DGT's ruling

The provision of hairdressing services outside the usual premises is included in heading 972.1 of the first section of the IAE, and therefore does not require a new registration. As there is no change of heading, the taxpayer may maintain the objective estimation method provided that they comply with the exclusionary magnitudes of Order HAC/1164/2019.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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