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A professional inquires which IAE headings they must register under to perform graphic design and web programming. The DGT responds that the classification varies depending on whether the activity is professional (personal) or business-related (with organization).
Question posed: In which tax headings must registration be completed.
If the activity is carried out directly and personally, it is professional and must be registered under group 399 (graphic design) and group 763 (programming). If it is carried out through a business organization, it must be taxed under heading 843.9 (graphic design) and group 845 (programming).
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