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V0963-14 4 April 2014 · SG de Tributos Locales Criterion in force
OTRO · hecho imponible

Professional association subject to IAE if conducting economic activities involving management of means or resources

A professional association has enquired whether it must register for the IAE to comply with a municipal requirement. The DGT has ruled that liability depends on whether the association carries out economic activities involving the management of production means or human resources.

The question raised

Whether it is subject or not to the IAE and under which circumstances it is obliged to submit a declaration of registration for the tax.

The DGT's ruling

The entity shall be subject to the IAE if it carries out activities involving the self-organization of means of production and/or human resources to produce or distribute goods or services. It shall not be subject to it for the mere representation of its members' interests, but it shall be subject to it if it provides training services or other economic activities under the terms of article 79.1 of the TRLRHL. In the event of an exemption, the obligation to register in the registry is replaced by the census declaration in the Census of Entrepreneurs, Professionals and Withholders.

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