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A query was raised regarding whether partners of a restaurant, acting as head chef and head waiter under withholding tax and self-employment regimes, must pay the Economic Activities Tax (IAE). The DGT ruled that they do not, as they do not organise production means or human resources on their own account.
Cuestión planteada Sujeción al Impuesto sobre Actividades Económicas por las actividades desarrolladas por los dos socios y, en su caso, clasificación en las Tarifas.
Para que exista el hecho imponible del IAE se requiere la ordenación por cuenta propia de medios de producción y/o recursos humanos para intervenir en la producción o distribución de bienes o servicios. En el caso de los socios que prestan servicios remunerados a la entidad, no se cumple el requisito de la ordenación por cuenta propia de dichos medios o recursos, por lo que no realizan actividad económica sujeta al impuesto.
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