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A temporary joint venture (UTE) asks whether it must file VAT returns and register for the Business Activity Tax (IAE) regarding a helpline project for minors. The DGT indicates that VAT liability depends on whether the services are exempt as social assistance, and that registration in the IAE is required in the municipalities where the activity is carried out.
Cuestión planteada Si como consecuencia de la ejecución del proyecto la consultante viene obligada a presentar declaraciones del Impuesto sobre el Valor Añadido y si debe de darse de alta en el Impuesto sobre Actividades Económicas
En cuanto al IVA, la UTE es sujeto pasivo y debe presentar declaraciones-liquidaciones, salvo que realice exclusivamente servicios exentos por asistencia social (art. 20.Uno.8º), cuya condición de entidad de carácter social no se puede determinar sin más información. Respecto al IAE, el hecho imponible se realiza por el mero ejercicio de la actividad, por lo que la consultante debe darse de alta en los municipios donde desarrolle la actividad, ya que la cuota es de carácter municipal.
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