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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".
El epígrafe 982.4 comprende las actividades de atracciones, comercio y restauración propias de ferias y verbenas realizadas en régimen de ambulancia y de carácter no permanente. El grupo 981, específicamente el epígrafe 981.3, se reserva para parques de atracciones de carácter estable. Por tanto, la explotación de atracciones de feria en fiestas populares de distintas localidades se clasifica en el epígrafe 982.4.
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