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V0714-20 6 April 2020 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Separate tax headings required for renting event venues equipped for hourly use

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.

The question raised

It is desired to know the heading in which said activity must be classified.

The DGT's ruling

The rental of a premises with facilities for events requires registration under two headings. Heading 861.2 must be used for the lease of the premises and its permanent installations, and heading 856.1 for the rental of durable consumer movable goods (furniture, leisure equipment, etc.).

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