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A query is made as to whether the work of two partners in a company dedicated to the manufacture of awnings can be considered a professional activity for the IAE. The DGT responds that it cannot, because they do not meet the requirement of self-organized management.
Question posed: Whether, for the purposes of the Tax on Economic Activities, their work in the company can be considered a professional activity.
For an activity to be economic and subject to the IAE, it must involve the self-organized management of means of production and/or human resources to intervene in the production or distribution of goods or services. In the case of partners providing services to the company in which they participate, the requirement of self-organized management is not met, and therefore they do not carry out an economic activity subject to the tax.
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