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A query was made regarding which heading of the Business Activities Tax (IAE) applies to the activity of topography assistants. The Directorate-General for Tax (DGT) ruled that, as it is not specifically listed, it must be classified by similarity under the group for other professionals related to construction.
Cuestión planteada Se solicita información sobre el epígrafe de las Tarifas del Impuesto sobre actividades Económicas en el que deben darse de alta por la realización de dicha actividad.
Al no existir una clasificación específica para la actividad de auxiliares de topografía, se debe aplicar la regla 8ª de la Instrucción de las Tarifas del IAE. Esto implica clasificar la actividad en el epígrafe que por su naturaleza más se le asemeje. En este caso, las personas físicas deben darse de alta en el grupo 499 de la sección segunda, correspondiente a "Otros profesionales relacionados con la construcción. n.c.o.p.".
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