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V1605-21 ·27 May 2021 ·consulta-vinculante Medium impact
FISCAL

Cooperative liable under IAE if it organises activities for its own account

A business promotion cooperative seeks clarification on IAE provisions regarding its activities and members' roles. The DGT states that if the cooperative organises activities for its own account and members carry them out on its behalf, the cooperative is the liable party.

In 6 key points

How it affects those involved

The cooperative is considered the tax liable party when it organises activities for its own account and members perform them on its behalf.

Lifecycle

2021-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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