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A query was made regarding which IAE headings apply to a premises offering playgrounds, workshops, parties, and day camps. The DGT indicates that classification varies depending on the specific activity, such as the type of catering services provided or the nature of the camps.
Cuestión planteada Clasificación en el Impuesto sobre Actividades Económicas.
El parque infantil se clasifica en el epígrafe 981.2. Los talleres de manualidades, cocina o baile corresponden al epígrafe 933.9. Las fiestas con comida se clasifican en el epígrafe 674.5 si el servicio es exclusivo para las fiestas, o en el 673.2 si se presta al público general. Para los campamentos urbanos, la rúbrica dependerá de si se trata de guardería (931.1), talleres (933.9), excursiones (755) o animación (966.9).
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