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A consultant asks which Economic Activities Tax (IAE) headings should be used for a business that combines the sale of herbalist and parapharmacy products with professional dietitian services. The DGT indicates that separate headings must be registered for each type of activity.
Cuestión planteada Desea saber los epígrafes de las Tarifas del Impuesto sobre Actividades Económicas donde debe darse de alta por el ejercicio de dichas actividades.
Para la venta de productos de herbolario y parafarmacia en un mismo local, se debe tributar por los epígrafes 652.3 y 652.4 de la sección primera. Por la actividad profesional de dietista, sin vinculación laboral con terceros, corresponde el grupo 839 de la sección segunda. El pago de una actividad faculta exclusivamente para el ejercicio de esa actividad.
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