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A company requested clarification on which IAE heading applies to the provision of dietetic services to hospitals. The DGT ruled that group 944 must be used due to its similarity to parasanitary services.
Cuestión planteada Se desea saber cuál es el epígrafe correcto para la prestación de los citados servicios de dietética.
La clasificación de actividades debe hacerse según su naturaleza, independientemente de la denominación que les den los titulares. Al no existir una rúbrica específica para dietética, se debe aplicar el procedimiento de clasificación provisional en el grupo que por naturaleza más se asemeje. En este caso, la actividad debe clasificarse en el grupo 944 de la sección primera, por ser la actividad que más se asemeja, descartando el uso del grupo 999.
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