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A taxpayer has requested clarification on which IAE heading to use for providing rest services, wastewater cleaning, and short-term overnight stays for caravans. The DGT has ruled that these activities must be classified under group 687 of the first section.
Cuestión planteada Desea saber el epígrafe o epígrafes de las Tarifas del Impuesto sobre Actividades Económicas en los que debe darse de alta para el ejercicio de dicha actividad.
La clasificación de las actividades en las Tarifas del IAE se realiza según su naturaleza material. Para la actividad de uso de terreno para descanso de caravanistas, limpieza de aguas y pernocta de corta estancia, corresponde el epígrafe del grupo 687 de la sección primera, relativo a campamentos turísticos con servicios mínimos de salubridad.
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