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V3325-14 12 December 2014 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE registration depends on whether hearing aid sales and adjustment are performed as self-employed or as an employee

A manager of an audiology centre has enquired which IAE heading applies to the sale and adjustment of hearing aids. The DGT has ruled that if the activity is performed as an employee, it is not subject to the tax; however, if carried out as a self-employed professional, heading 899 must be used.

The question raised

The taxpayer wishes to know the heading of the Tax on Economic Activities Tariffs in which they must register for the performance of said activity.

The DGT's ruling

If the activity is carried out under a regime of labor dependency, it is not subject to the Tax on Economic Activities. If it is exercised as a self-employed professional, the individual must register under heading 899 of the second section of the Tariffs, as no specific rubric exists for said activity.

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