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V0362-26 19 February 2026 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

An association must register in the IAE if it carries out food supply activities for its members

The DGT confirms that an association must be subject to the IAE if it carries out economic activities involving the organisation of resources to distribute goods or services, such as purchasing food for its members.

The question raised

The question is raised, first of all, as to which tax rubric the association must be registered under.

The DGT's ruling

The association shall be subject to the IAE if it provides services to its members or third parties, or carries out activities involving the self-organization of means of production or human resources to intervene in the production or distribution of goods or services. In the case of purchasing food for delivery to members, it must be registered under the trade rubrics of the first section of the Tariffs according to the nature of the products. It shall not be subject to the tax for the mere defense of its members' interests or for obtaining subsidies and fees.

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