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A query was made regarding which IAE heading applies to a pet self-wash business where owners wash their animals without staff assistance. The DGT has determined that this activity is classified under heading 979.4 of the first section.
Cuestión planteada Clasificación de la actividad en las Tarifas del Impuesto
La prestación de servicios de autolavado de mascotas se clasifica en el epígrafe 979.4 de la sección primera, correspondiente a "Adiestramiento de animales y otros servicios de atenciones a animales domésticos". El ejercicio de esta actividad económica empresarial da lugar a la obligación de contribuir al Impuesto sobre Actividades Económicas.
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