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A query was raised regarding whether a Temporary Joint Venture (UTE) can benefit from exemptions under the Business Activities Tax (IAE). The Directorate General for Taxes (DGT) ruled that a UTE is a taxable person and may access the exemption for commencement of activity if it performs tasks distinct from those of its members, or the exemption for turnover below one million euros.
Cuestión planteada Se plantea si la citada UTE puede estar exenta del Impuesto sobre Actividades Económicas, de conformidad con lo dispuesto en las letras b) y c) del apartado 1 del artículo 82 del TRLRHL.
La UTE es sujeto pasivo del impuesto por ser una entidad sin personalidad jurídica que constituye una unidad económica. Puede aplicar la exención por inicio de actividad si la labor que desarrolla es distinta a la de las empresas que la integran. Asimismo, puede beneficiarse de la exención si su importe neto de la cifra de negocios es inferior a 1.000.000 de euros. No puede aplicar la exención por inicio de actividad si la labor de la UTE es la misma que ya venían realizando sus miembros.
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