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V1834-20 9 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
OTRO · impuesto sobre actividades económicas

Textile design, graphic design, and giftware sales must be classified separately

The applicant inquired which IAE headings apply to their textile design, graphic design, and giftware sales activities. The DGT ruled that different categories must be registered depending on the nature of each activity and clarified which earnings are subject to IRPF withholding.

The question raised

1st Heading or headings of the IAE in which registration must be carried out for the exercise of these activities.

The DGT's ruling

Textile design may be considered an industrial activity (group 453) if it is ancillary to the garment industry, or a professional activity (group 399) if there is no business organization. Graphic design applied to printed media corresponds to heading 474.1. The sale of gift items is classified under heading 614.3. Only the activity classified as professional (group 399) is subject to withholding tax under Personal Income Tax (IRPF).

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