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A hairdressing professional operating from a premises seeks clarification on which IAE heading to use when starting to provide home services. The DGT indicates that heading 972.1 must be maintained and clarifies how to apply the objective estimation system (modules).
Cuestión planteada 1ª Epígrafe del IAE en el que debe darse alta.
El ejercicio de servicios de peluquería de señora y caballero obliga a darse de alta en el epígrafe 972.1 de la sección primera de las Tarifas del IAE, incluso si se prestan en domicilios de clientes. Si se aplica el método de estimación objetiva, no se debe cuantificar el módulo de superficie del local al no disponer de uno para dicha actividad.
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