Booking management and segway rentals must be taxed under specific IAE headings

The correct classification of economic activities in the Business Activities Tax (IAE) is fundamental to avoid errors in income reporting and ensure compliance with current regulations. Recently, the Directorate General of Taxes (DGT) has specified the classification of two activities that, although related to leisure, cannot be covered under the heading of cultural services.

What the DGT has ruled

The query analyzed whether the management of bookings for visits to wineries or cheese factories, as well as the rental of segways, could be classified under heading 966.9 for "Other cultural services n.e.c.". The binding body has determined that:

• Booking management: Since it does not organize the visit itself but is limited to managing bookings for visits to wineries or cheese factories, this activity must be classified under group 755, corresponding to "Travel agencies".
• Segway rental: As these are personal mobility vehicles not specified in other sections, the activity must be classified under heading 855.9, under the concept of "Rental of other means of transport n.e.c.".

Consequently, the application of heading 966.9 for these operations is ruled out.

What this means for you

If you carry out tourist intermediation activities or the rental of personal mobility transport, you cannot use a generic cultural services heading to simplify your tax registration. Using an incorrect heading could lead to an erroneous classification of your economic activity before the Administration.

For individuals performing these activities, it is important to note that, according to article 82.1.c of the TRLRHL, they could be exempt from the IAE depending on their specific situation, but correct classification remains necessary for the description of their economic activity.

What you should do

It is necessary to verify that your registration in the IAE reflects the operational reality of your business. If your business model combines booking management with vehicle rental, you must ensure that each of these lines of activity is correctly assigned to its corresponding heading according to the IAE Instruction RDLeg 1175/1990.