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A leisure company that sends instructors to schools to teach dance and music classes has asked whether, by operating in only one municipality, it can apply the minimum municipal levy. The DGT has ruled that paying the national levy for group 934 entitles the company to carry out its activity throughout the country.
Cuestión planteada Desea saber si, debido a que dicha actividad se realiza exclusivamente en un municipio determinado, sería posible la aplicación de la cuota mínima municipal.
El grupo 934 de la sección primera de las Tarifas del IAE clasifica la enseñanza fuera de establecimiento permanente. El pago de la cuota nacional de este grupo faculta para el ejercicio de la actividad en todo el territorio nacional. Por tanto, no es necesario satisfacer cuota mínima municipal o provincial según la regla 12ª de la Instrucción de las Tarifas.
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