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V3802-15 1 December 2015 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Caravan service area activities must be taxed under the tourist campsite heading

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.

The question raised

The taxpayer wishes to know the heading or headings of the Economic Activities Tax Tariffs in which they must register to carry out said activity.

The DGT's ruling

The classification of activities in the IAE Tariffs is carried out according to their material nature. For the activity of land use for caravanning rest, water cleaning, and short-stay overnighting, heading 687 of the first section applies, relating to tourist camps with minimum sanitation services.

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