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A query was made regarding which IAE headings apply to the organisation of children's camps including transport, accommodation, catering, and activities. The DGT indicates that accommodation falls under group 685 and that supplementary services do not require additional registration.
Cuestión planteada Solicita información sobre el epígrafe o epígrafes en los que se debería dar de alta por el ejercicio de dicha actividad.
Los servicios de hospedaje en fincas rústicas o albergues similares se clasifican en el grupo 685 de la Agrupación 68. Los servicios complementarios, como transporte, alimentación o actividades deportivas y culturales, pueden prestarse sin darse de alta en otras rúbricas si son explotados directamente por el sujeto pasivo y se destinan al uso exclusivo de los clientes del establecimiento.
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