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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.
Question posed: 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".
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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