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The DGT states that rental of a hall and veranda for meetings should be classified under the rental of premises, and if furniture or equipment is included, also under rental of consumer goods.
Cuestión planteada Se plantea en qué rúbricas del impuesto se tiene que matricular
Para el arrendamiento de un inmueble destinado a reuniones, corresponde el alta en el epígrafe 861.2 (alquiler de locales industriales y otros alquileres n.c.o.p.). Si el arrendamiento incluye bienes muebles como mesas, sillas o vajillas, se debe causar alta también en el epígrafe 856.1 (alquiler de bienes de consumo). No obstante, si el consultante es persona física, está exento del impuesto según el artículo 82.1.c) del TRLRHL.
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