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A company has requested clarification on which IAE heading applies to the organisation of gastronomic experiences involving the hiring of catering or wineries. The DGT has determined that if the service is provided for third parties, it falls under heading 989.2; however, if it is for the company's own activity, the 8th rule applies.
Cuestión planteada La consultante pregunta si éste es el epígrafe correcto para clasificar dicha actividad, y, en caso contrario, en cuál debería darse de alta.
La actividad de organización de experiencias gastronómicas para terceros se clasifica en el epígrafe 989.2 de la sección primera de las Tarifas del IAE, que incluye servicios de organización de congresos y similares. Este epígrafe abarca las actuaciones necesarias para el desarrollo de los eventos, como la contratación de restaurantes o catering. Si la organización se realiza para la propia actividad empresarial y no para terceros, se clasifica en el epígrafe 966.9 siguiendo la regla 8ª de la Instrucción.
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