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A company has requested clarification on whether the management of recreational parks can be classified as an industrial activity to qualify for a reduction in Electricity Special Tax. The Directorate General for Taxes (DGT) has ruled that it cannot, as these activities are not classified under the IAE divisions designated for industry.
Cuestión planteada Posibilidad de acogerse al beneficio fiscal establecido en el artículo 98, letra f) de la Ley 38/1992.
Para identificar las actividades industriales a efectos del beneficio fiscal del artículo 98 de la LIE, se debe utilizar la clasificación del Impuesto sobre Actividades Económicas (IAE). Solo se consideran actividades industriales aquellas clasificadas en las divisiones 1, 2, 3 o 4 del IAE. La gestión de parques zoológicos y acuáticos pertenece al grupo 981 de la sección primera del IAE, por lo que no tiene consideración de actividad industrial.
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