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A beekeeper has enquired whether they must apply for an activity licence and pay the ICIO when temporarily moving beehives to another municipality. The DGT indicates that beehives could be subject to planning permission and the ICIO, and that the charge for an activity licence constitutes a municipal fee.
Cuestión planteada Si es correcta la solicitud de la licencia de actividad y el ICIO por parte del Ayuntamiento donde quiere realizar la trashumancia.
Las explotaciones apícolas trashumantes y sus colmenas podrían estar sujetas a licencia urbanística y, por tanto, al ICIO. La base imponible del ICIO para estas instalaciones temporales sería el coste de instalación de las colmenas y elementos, excluyendo su precio de adquisición. Respecto a la licencia de actividad, la contraprestación por su otorgamiento por parte del Ayuntamiento tiene naturaleza de tasa. La DGT no determina si el traslado requiere o no la licencia, pues es una cuestión no tributaria.
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