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A query was raised regarding whether a partner receiving a salary in their construction company should be taxed under the IAE. The DGT ruled that they should not, as there is no organisation of means on a self-employed basis.
Cuestión planteada Consideración del trabajo desarrollado por el socio, a efectos del Impuesto sobre Actividades Económicas, como actividad económica y, en su caso, clasificación en las Tarifas.
Para que una actividad sea económica y 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. El socio que presta servicios a la sociedad mediante una nómina no cumple el requisito de ordenación por cuenta propia, por lo que no realiza una actividad económica sujeta al impuesto.
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