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A query was made regarding which heading of the Business Activity Tax (IAE) should be used to register for work as a high-mountain shepherd assistant. The DGT indicates that heading 099 of the second section must be used.
Cuestión planteada Desea saber el epígrafe en el que se tiene que dar de alta por el ejercicio de dicha actividad.
La actividad de ayudante de pastor en alta montaña debe matricularse en el Grupo 099 de la sección segunda de las Tarifas del Impuesto sobre Actividades Económicas. Este epígrafe corresponde a otros profesionales relacionados con la agricultura, ganadería, caza, silvicultura y pesca, n.c.o.p.
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