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An inquirer asks whether they must register for the Business Activities Tax (IAE) for providing occasional services as a waiter. The DGT rules that the activity is not subject to the tax because it is carried out under a relationship of employment.
Cuestión planteada Desea saber si por la realización de dicha actividad debe darse de alta en el Impuesto sobre Actividades Económicas.
El Impuesto sobre Actividades Económicas no se aplica a actividades ejercidas en régimen de dependencia laboral. Para estar sujeto al impuesto, la actividad 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. Al actuar por cuenta ajena, no se cumplen estos requisitos.
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