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V1604-21 ·27 May 2021 ·consulta-vinculante Medium impact
FISCAL

Mobile fair attractions fall under IAE section 982.4

The consultant asks whether their temporary fair attraction business should be taxed under IAE section 982.4 or group 981. The DGT confirms that, due to its mobile nature, it falls under section 982.4.

In 6 key points

Lifecycle

2021-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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