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V0384-26 25 February 2026 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Additional registration required for circus food, drinks and merchandise sales

A circus entertainment company asks whether its registration under the 'out-of-establishment performances' category is sufficient. The DGT responds that it must also register under commercial activity categories for food and other products.

The question raised

Question posed: It is first raised which tax heading must be used for registration.

The DGT's ruling

Registration under heading 965.3 does not authorize the sale of food, beverages, or merchandising. For this purpose, registration must be made under headings 663.1 and 663.9 of the first section. The taxpayer may opt for the payment of the minimum municipal, provincial, or national fee depending on their scope of activity. The calculation of the fee shall include the surface area element following the specific computation rules for shows.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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