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A taxpayer has requested clarification on which IAE headings apply to the cultivation, sale, maintenance, and teaching of bonsai trees. The DGT clarifies that cultivation on one's own holdings is exempt, but sales outside the holding, external maintenance services, and providing classes require registration under specific headings.
Cuestión planteada Desea saber el epígrafe o epígrafes de las Tarifas del Impuesto sobre Actividades Económicas, donde se debe dar de alta por dichas actividades.
El cultivo de bonsáis en explotaciones agrícolas o forestales propias no está sujeto al IAE por ser actividad agrícola excluida. No obstante, la venta al por menor en un lugar distinto a la producción requiere el epígrafe 659.7 de la sección primera. El mantenimiento de bonsáis fuera del lugar de cultivo debe tributar en el grupo 099 de la sección segunda. Finalmente, la impartición de clases sobre su cultivo requiere el grupo 826 de la sección segunda.
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