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A company requested clarification on which Economic Activities Tax (IAE) headings apply to its services involving catering, decoration, and event planning. The Directorate-General for Traffic (DGT) responded that the company must register under each heading that classifies the specific activities it carries out.
Cuestión planteada Se desea saber los epígrafes, de las Tarifas del Impuesto sobre Actividades Económicas, en los que deberá darse de alta por las actividades descritas.
La clasificación en las Tarifas del IAE se realiza atendiendo a la naturaleza material de las actividades y a las efectivamente realizadas, independientemente de su denominación. El consultante debe darse de alta en todas las rúbricas que clasifiquen las actividades que presta. Por ejemplo, para servicios de catering, decoración y organización de eventos con otros servicios, corresponden los epígrafes 677.9, 979.2 y el grupo 999 respectivamente.
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