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A professional performing voiceover, dubbing, and audio post-production work has requested clarification on the applicable IAE headings. The DGT indicates that classification depends on the specific nature of each activity and whether the voiceover is considered artistic or communicative in nature.
Cuestión planteada Epígrafe correspondiente a dicha actividad.
Para el doblaje, corresponde el grupo 013 de la sección tercera (actividades artísticas). La locución puede tributar en el grupo 013 si es de carácter interpretativo o artístico, o en el grupo 899 de la sección segunda si es profesional de la comunicación para narración de textos. Los servicios de postproducción de audio se clasifican en el epígrafe 961.2 de la sección primera, salvo que el consultante actúe como productor, en cuyo caso sería el epígrafe 961.1.
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