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An entity inquires which IAE heading it must register under for the organization of events. The DGT determines that a heading for business events and another for social events must be used.
Question raised: The issue is raised as to which tax heading must be registered for the organization of social events.
The organization of business events must be taxed under heading 989.2, corresponding to services for the organization of congresses, assemblies, and similar activities. On the other hand, the organization of social events such as weddings, baptisms, or communions must be taxed under group 999, for other services not elsewhere classified (n.e.c.).
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