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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.
Cuestión planteada La consultante pregunta si la actividad se clasifica en el epígrafe 861.2 de la sección primera de las Tarifas del Impuesto sobre Actividades Económicas y los requisitos legales que debe cumplimentar.
El alquiler de un local con instalaciones permanentes tributa por el epígrafe 861.2 de la sección primera de las Tarifas. El alquiler de bienes muebles como mesas o sillas para la actividad se clasifica en el epígrafe 856.1. Al ser una persona física, la consultante está exenta del pago del impuesto según el artículo 82.1.c) del TRLRHL, pero debe cumplir con sus obligaciones censales mediante los modelos 036 o 037.
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