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V0043-26 13 January 2026 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE taxation depends on event type: social or business

A consultant asks which IAE headings to use for organising events such as weddings or conferences. The DGT responds that different headings apply depending on the event type, and if catering is provided, an additional registration is required.

The question raised

The question is raised as to which tax rubric must be registered.

The DGT's ruling

For the organization of social events, registration must be made in group 999 (Other services n.e.c.). For business events such as congresses, heading 989.2 must be used. These registrations include management and complementary tasks, allowing for the contracting of external catering. If the applicant prepares the menu directly, they must also register under heading 677.9.

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