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V1563-20 25 May 2020 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Nutritional advice provided by individuals must be classified under IAE group 839

A query was raised regarding whether nutritional and healthy eating advice provided by a graduate in food science and technology should be classified under group 839 of the IAE. The DGT ruled that, as it is not specifically listed, it must be assigned to the heading that most closely resembles its nature.

The question raised

Whether to know if the activity of nutritional counseling and healthy eating habits practiced by a Bachelor of Food Science and Technology, in private practice, is correctly classified in the aforementioned group 839.

The DGT's ruling

The provision of nutritional counseling services by a natural person in private practice, as it is not specified in the IAE Tariffs, must be provisionally classified in the group that most closely resembles it by nature. In this case, it corresponds to group 839 of the second section, relating to "Masseurs, Bromatologists, Dietitians and Nursing Assistants"

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