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A business promotion cooperative seeks clarification on IAE provisions regarding its activities and members' roles. The DGT states that if the cooperative organises activities for its own account and members carry them out on its behalf, the cooperative is the liable party.
Cuestión planteada Desea saber si los epígrafes están bien aplicados para las actividades que realiza y si existe un epígrafe equivalente al grupo 861 de la sección segunda de las Tarifas "Pintores, Escultores, Ceramistas, Artesanos, Grabadores y artistas similares" para la cooperativa.
Si la cooperativa ordena por cuenta propia la actividad y los socios la realizan por cuenta de ella, el sujeto pasivo del IAE es la cooperativa y no los socios individualmente. No obstante, si un socio ejerce la actividad por su cuenta propia, deberá darse de alta de forma independiente. La entidad debe aplicarse los epígrafes de la sección primera según la naturaleza de las actividades de artesanía, pintura o mantenimiento que realice.
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