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A natural person enquires about the IAE tax categories to register for green space planning, supervision and execution services. The DGT confirms the use of group 911 in section one.
Cuestión planteada Se plantea en qué rúbricas del impuesto se tienen que matricular.
La prestación de servicios de planificación, ejecución práctica y mantenimiento de espacios verdes, como jardines o patios, debe tributar en el grupo 911 de la sección primera de las Tarifas, correspondiente a servicios agrícolas y ganaderos. Este epígrafe incluye específicamente los servicios de plantación y mantenimiento de jardines y parques.
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