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A dental professional has requested a ruling on the taxation of diagnostic and second opinion services provided online. The DGT has determined that these services are exempt from VAT and that the income earned by an individual is classified as professional income, subject to Income Tax (IRPF) withholding if the payer is required to withhold.
Cuestión planteada Tributación en IAE, IVA e IRPF (retenciones) de los servicios prestados a través de internet.
Los servicios de diagnóstico, prevención y tratamiento de enfermedades, incluyendo la odontología, están exentos de IVA aunque se realicen mediante una sociedad. En el IAE, las actividades por internet tributan según la naturaleza de la actividad, correspondiendo al consultante las rúbricas de odontólogo o protésico. Los rendimientos obtenidos por una persona física en estas actividades son profesionales y están sujetos a retención en IRPF cuando el pagador sea una persona jurídica o un profesional.
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