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V1021-18 23 April 2018 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Registration required under two IAE headings: one for premises rental and another for furniture

An individual has enquired about the classification of an activity involving the rental of a premises adapted for birthday parties. The DGT has indicated that registration must be made under two distinct IAE headings: one for the property and another for the furniture, although as an individual, the person will be exempt from paying the tax.

The question raised

The inquirer asks whether the activity is classified under heading 861.2 of the first section of the Tariffs of the Tax on Economic Activities and the legal requirements that must be fulfilled.

The DGT's ruling

The rental of a premises with permanent installations is taxed under heading 861.2 of the first section of the Tariffs. The rental of movable property such as tables or chairs for the activity is classified under heading 856.1. As a natural person, the inquirer is exempt from the payment of the tax pursuant to article 82.1.c) of the TRLRHL, but must comply with their census obligations through forms 036 or 037.

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