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A query was raised regarding which IAE (Economic Activities Tax) heading applies to the rental of an equipped event venue on an hourly basis. The DGT has determined that the activity must be taxed under two separate headings: one for the leasing of the real estate and another for the rental of the movable assets.
Cuestión planteada Se desea saber el epígrafe donde debe estar clasificada dicha actividad.
El alquiler de un local con instalaciones para eventos requiere darse de alta en dos rúbricas. Se debe usar el epígrafe 861.2 por el arrendamiento del local y sus instalaciones permanentes, y el epígrafe 856.1 por el alquiler de los bienes muebles de consumo duradero (mobiliario, equipos de ocio, etc.).
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