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A building quality control entity has enquired whether it must provide a certificate of tax compliance to avoid subsidiary liability for its clients. The Directorate-General for Traffic (DGT) has ruled that this does not depend on being subject to subcontracting laws, but rather on whether the service provided constitutes part of the contracting party's main economic activity.
Cuestión planteada Pide que se confirme que no es necesario aportar el certificado de contratista y subcontratistas para los clientes, regulado en el artículo 43.1.f) de la Ley General Tributaria, para evitar la responsabilidad subsidiaria.
El concepto de actividad económica principal incluye las actividades del objeto social, las que integran el ciclo productivo y las necesarias para la organización del trabajo. Se consideran subcontrataciones aquellos servicios que, de no haber sido contratados, deberían haber sido realizados por la entidad contratante. Por tanto, la necesidad de aportar el certificado depende de si la actividad de la consultante puede ser realizada por la entidad que le contrata.
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