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A self-employed individual seeks clarification on whether their IAE heading is correct and if vehicle expenses can be deducted. The DGT clarifies that IAE classification depends on the nature of the activity and the specific use of the vehicle.
Cuestión planteada 1ª Si el epígrafe del IAE en el que se encuentra matriculado es correcto.
Si la actividad de asesoramiento y consultoría informática la realiza una persona física personalmente, es una actividad profesional y debe clasificarse en la agrupación 76 según su titulación. Si se ejerce mediante una organización empresarial, es una actividad empresarial y debe tributar en el grupo 845. Respecto al vehículo, solo es deducible si existe afectación exclusiva a la actividad económica.
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