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V2597-14 3 October 2014 · SG de Tributos Locales Criterion in force
OTRO · actividad profesional

IAE classification for hairdressing classes depends on whether they are professional or business activities

A query was made regarding which IAE heading applies to teaching intermediate-level hairdressing courses. The DGT clarifies that classification varies depending on whether the activity is carried out personally (professional) or within an organisation (business).

The question raised

The taxpayer wishes to know the heading of the Economic Activities Tax Schedules where registration is required for providing intermediate cycle hairdressing classes.

The DGT's ruling

If teaching is carried out personally by a natural person, it is a professional activity and corresponds to heading 826 of the second section. If the activity is carried out within a business organization, it is a business activity and corresponds to heading 933.9 of the first section. Furthermore, natural persons are exempt from the payment of the tax pursuant to the TRLRHL.

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