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The inquirer asks whether they must be registered in the IAE to submit quarterly VAT and IRPF returns or for the ROI. The DGT responds that individuals exempt from the IAE must use census declarations (forms 036 or 037) to report their activities, which serves as a substitute for IAE registration.
Cuestión planteada La consultante desea saber si, para poder realizar las declaraciones trimestrales del Impuesto sobre el Valor Añadido y del Impuesto sobre la Renta de las Personas Físicas es necesario estar de alta en el Impuesto sobre Actividades Económicas en el epígrafe de la actividad aplicable.
Las personas físicas exentas del IAE por todas sus actividades no tienen obligación de darse de alta en la matrícula del impuesto ni de tributar por él. No obstante, deben comunicar su alta en el Censo de Empresarios, Profesionales y Retenedores mediante los modelos 036 o 037, lo que sustituye a la declaración específica del IAE. La obligación de presentar pagos fraccionados de IRPF nace con el mero ejercicio de la actividad económica, al igual que la de presentar declaraciones de IVA para empresarios y profesionales.
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