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A taxpayer requested clarification regarding IAE registration, VAT taxation, and IRPF methods for activities involving homeopathy, reflexology, reiki, and the sale of related products. The DGT determined the relevant IAE headings, conditioned VAT exemption on the therapeutic purpose of the services, and established the use of the direct estimation method for IRPF.
Cuestión planteada 1ª Epígrafes del IAE en que debería darse de alta.
Para el IAE, las actividades de homeopatía, reflexología y reiki se clasifican en el grupo 841 de profesionales parasanitarios, mientras que el comercio de productos afines corresponde al epígrafe 652.4. En el IVA, los servicios de asistencia sanitaria (incluyendo homeopatía y naturopatía) están exentos solo si son prestados por profesionales sanitarios y tienen por objeto el diagnóstico, prevención o tratamiento de enfermedades. El comercio de bienes tributa de forma independiente y puede estar sujeto al recargo de equivalencia. En el IRPF, al no estar los epígrafes en la lista de estimación objetiva, se debe aplicar el método de estimación directa.
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