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A professional body asks whether there is a specific heading for its activities in the IAE. The DGT replies that they are not liable for institutional purposes, but are liable for economic services such as advisory or training.
Cuestión planteada Se plantea si existe un epígrafe concreto para los colegios profesionales, y, en su caso, en que rúbrica del impuesto se tendrían que matricular.
El colegio profesional no está sujeto al IAE por la mera representación de sus miembros o la obtención de cuotas y subvenciones. No obstante, si realiza actividades que supongan la ordenación de medios o recursos para producir servicios, estará sujeto al impuesto. En ese caso, deberá darse de alta en las rúbricas correspondientes a la actividad efectiva, como servicios de ingeniería, jurídicos o de educación.
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