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An NGO has enquired whether it is required to register for Business Activity Tax (IAE). The Directorate General for Taxes (DGT) ruled that liability depends on the actual activities carried out, regardless of the entity's social purpose or whether it is non-profit.
Cuestión planteada Pregunta si tiene la obligación de darse de alta en el impuesto.
El hecho imponible del IAE se produce por el mero ejercicio de actividades empresariales, profesionales o artísticas, sin que sea necesaria la habitualidad ni el ánimo de lucro. Para que una actividad sea económica, debe suponer la ordenación por cuenta propia de medios de producción y/o recursos humanos para intervenir en la producción o distribución de bienes o servicios. La sujeción de la entidad dependerá de las actividades que efectivamente realice. Si la entidad se acoge al régimen de la Ley 49/2002, podría estar exenta por sus explotaciones económicas, pero mantiene la obligación de presentar la declaración de alta.
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