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V1579-14 17 June 2014 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE classification for occupational risk prevention services depends on legal form

A query was made regarding how entities providing occupational risk prevention services should be taxed under the IAE. The DGT ruled that classification varies depending on whether the subject is a legal entity or a natural person.

The question raised

Classification within the Economic Activities Tax Tariffs.

The DGT's ruling

If the activity is carried out by a legal person or an entity under art. 35.4 LGT, it is classified under heading 843.9 of the first section (other technical services n.e.c.). If the activity is carried out by a natural person, it is classified under group 899 of the second section. In both cases, comprehensive prevention actions are included in said activity, but if independent services are provided (such as clinical analysis or training), they must be registered under the specific heading for each service.

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