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A partner and director of a travel company has enquired whether they must register for the Business Activity Tax (IAE). The Directorate-General for Tax Affairs (DGT) has ruled that registration is not required because their activity does not constitute an economic activity subject to the tax.
Cuestión planteada Desea saber, en virtud de la última normativa (artículo 27.1 LIRPF), si se tiene que dar de alta en el epígrafe correspondiente de las Tarifas del Impuesto sobre Actividades Económicas.
Para que una actividad esté sujeta al IAE 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. Los servicios de administrador de una sociedad limitada, donde se ejercen funciones similares a las de un trabajador, no cumplen el requisito de ordenación por cuenta propia de medios o recursos, por lo que no hay actividad económica sujeta al impuesto.
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