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V0721-19 1 April 2019 · SG de Tributos Locales Criterion in force
OTRO · iae

The organization of motorcycle routes is classified as a travel agency under the IAE

A taxpayer asks how to classify an online activity involving the organization of motorcycle routes with gastronomic and cultural experiences, and what census obligations apply. The DGT determines that the activity belongs to the travel agency group and explains the census registration procedure.

The question raised

Question posed The taxpayer wishes to know the classification of the activity within the Economic Activities Tax Tariffs, as well as the census obligations, taking into account that the design of the routes as well as the accompaniment service during them would be managed.

The DGT's ruling

The activity of organizing motorcycle routes with gastronomic, cultural, or adventure experiences is classified under group 755 of the first section of the IAE Tariffs, corresponding to "Travel agencies". Internet-based activities must be taxed according to the true nature of the economic activity performed. If the taxpayer is exempt from the IAE for all their activities, the submission of census returns (forms 036 or 037) replaces the submission of specific tax returns.

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