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A taxpayer asks which IAE headings apply to them for providing services related to the opening of wellness facilities, business optimization, and training. The DGT responds that they must register for each activity independently according to its material nature.
Question posed: Heading or headings corresponding to said activity.
Anyone performing several activities classified independently in the Tariffs must register for each of them. For wellness services not specifically listed, the heading for activities not classified elsewhere (n.c.o.p.) applies. The classification of teaching depends on whether it is practiced professionally (natural person) or as a business (organization).
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