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A query was made regarding the classification of ticket sales for museums and events conducted through applications and websites. The DGT ruled that, as no specific category exists, the activity must be classified according to its material nature.
Cuestión planteada Clasificación de la actividad en las Tarifas del Impuesto sobre Actividades Económicas.
Las prestaciones de servicios por redes informáticas tributan según la verdadera naturaleza material de la actividad. Al no estar la actividad de venta de entradas con comisión especificada en las tarifas, se clasifica provisionalmente en el epígrafe 849.9 de la sección primera, correspondiente a otros servicios independientes n.c.o.p.
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