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A query was made regarding the classification of an interpretation centre that includes cultural promotion and a bar-cafeteria. The DGT has determined that, as these activities involve different content, they must be classified under different headings.
Cuestión planteada Clasificación en las Tarifas del Impuesto sobre Actividades Económicas.
La actividad de servicios culturales del centro de interpretación se clasifica en el epígrafe 966.9 por ser una actividad empresarial no especificada. La actividad de restauración del bar-cafetería se clasifica en el epígrafe 673.2. Al tener contenidos materiales distintos, requieren un tratamiento diferenciado en las Tarifas del IAE.
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