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V1795-24 17 July 2024 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

The activity of a female dentist with own clinics and staff is classified as business activity in group 943

A query is made as to whether a female dentist managing two clinics with hired staff must tax as a professional or as a business. The DGT determines that, due to the existence of an organization of means and human resources, the activity is business-related.

The question raised

It is asked whether said activity is classified in group 943 of the tax, "Stomatology and dentistry consultations and clinics", or in group 834, "Dentists".

The DGT's ruling

A natural person exercises a professional activity when they carry it out personally. They are considered an entrepreneur when the activity is exercised through a business organization detached from their professional personality. In this case, being the owner of two clinics with employees, the activity is business-related and must be registered in group 943 of the first section.

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