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A taxpayer inquired which heading under the Economic Activities Tax (IAE) should be used for connecting providers and seekers of home help services. The Directorate General for Taxes (DGT) ruled that this constitutes a business activity rather than a professional one, which affects its classification for Personal Income Tax purposes.
Cuestión planteada 1ª Epígrafe del Impuesto sobre Actividades Económicas en que debe darse de alta la consultante.
La actividad de intermediación para proporcionar personas para tareas domésticas se clasifica en el grupo 974 de la sección primera de las Tarifas del Impuesto sobre Actividades Económicas. Al ser una actividad empresarial y no profesional, no se califica como rendimientos de actividades profesionales según el artículo 95.2.a) del RIRPF. Por tanto, los rendimientos deben determinarse por el método de estimación directa y estar sujetos al pago fraccionado trimestral.
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