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The consultant asks whether their temporary fair attraction business should be taxed under IAE section 982.4 or group 981. The DGT confirms that, due to its mobile nature, it falls under section 982.4.
Cuestión planteada Solicita confirmación de que debe clasificar su actividad en el epígrafe 982.4 "Otras atracciones, comercio al por menor y servicios de restauración propios de ferias y verbenas, fuera de establecimiento permanente" y no en el grupo 981 "Jardines, parques de recreo o de atracciones y acuáticos y pistas de patinaje".
La actividad de explotación de atracciones de feria de carácter ambulante en ferias y verbenas debe clasificarse en el epígrafe 982.4 de la sección primera de las Tarifas. El grupo 981, específicamente el epígrafe 981.3, se reserva para parques de atracciones de carácter estable y no para atracciones de feria ambulantes.
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