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V1684-24 10 July 2024 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Obligation to register under different IAE headings for concurrent professional and artistic activities

A professional with training in psychology and art therapy inquires which IAE headings should be used for their transdisciplinary activity. The DGT indicates that they must register under group 776 for psychology and art therapy, and under group 861 if they perform pure artistic activities.

The question raised

Question posed: Requests that, given that their activity is strictly transdisciplinary, and they possess official training that validates their professional competence in different fields (psychology, education, art), they be assisted in identifying a heading in the registry of economic activities for psychology professionals covering all aspects of their professional facet.

The DGT's ruling

The taxpayer must register under the headings that classify each and every activity they perform. For the activity of psychology and art therapy, group 776 of the second section applies. If they also perform purely artistic activities such as performances or works of art, they must additionally register under group 861. Registration in the IAE does not constitute an administrative authorization nor does it legitimize the exercise of the activity if other legal requirements are required.

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