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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 la entidad, el sujeto pasivo del IAE es la cooperativa. No obstante, si un socio ejerce la actividad por su cuenta propia, independientemente de su relación con la cooperativa, deberá darse de alta individualmente. En el caso concreto, la cooperativa debe darse de alta en epígrafes de la sección primera para artesanía, pintura y reparación de bienes, y en epígrafes de la sección segunda para enseñanza o servicios culturales según el caso.
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