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A taxpayer requested clarification on which IAE heading applies to the recreational activity of 'live escape rooms'. The DGT ruled that, as it is not specifically described, the rule of similarity with other activities must be applied.
Question raised: The taxpayer wishes to know the heading in the Economic Activities Tax Tariffs in which they must be registered for performing said activity.
As the 'live escape room' activity is not described in the IAE Tariffs, the 8th rule of the Instruction for unspecified activities must be applied. This rule establishes that activities shall be provisionally classified under the heading that most closely resembles them by nature. In this case, heading 969.5 of the first section applies, relating to 'Billiards, ping-pong, bowling and other games'.
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