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A city council inquired whether it must register in the economic activities census despite being exempt from the IAE. The DGT ruled that tax exemption does not remove the obligation to submit general census declarations.
Cuestión planteada Si está obligado a darse de alta en el censo de actividades económicas por las actividades que realiza aunque esté exento del IAE por el artículo 82.1.a) del TRLRHL y de la obligación de darse de alta en la matrícula del impuesto. En el caso de que estuviera obligado a darse de alta, ¿cuáles serían los epígrafes correspondientes para las actividades señaladas?
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