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A taxpayer inquired about the classification of their activity, which involves recording their voice from a home studio to sell online services. The Directorate-General for Taxes (DGT) determined that, as it is not specifically listed, it must be classified under group 899 of the second section.
Cuestión planteada Clasificación de la actividad en las Tarifas del Impuesto sobre Actividades Económicas.
La actividad de prestar servicios a terceros grabando la propia voz para distintos formatos y contenidos no está especificada en las Tarifas del IAE. Por tanto, debe clasificarse en el grupo 899 de la sección segunda, correspondiente a otros profesionales relacionados con los servicios de esa división. Esta clasificación se aplica por ser una actividad profesional ejercida por una persona física.
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