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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.
Cuestión planteada Se plantea en que rúbrica del impuesto se tiene que matricular.
Para la organización de eventos sociales (bodas, bautizos) corresponde el grupo 999 de 'Otros servicios n.c.o.p.'. Para eventos empresariales (congresos) corresponde el epígrafe 989.2. El alta en estos epígrafes permite realizar trabajos preparatorios y contratar catering externo. Si el organizador elabora directamente el menú, debe darse de alta también en el epígrafe 677.9.
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