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A query was raised regarding whether a shareholder who continuously performs administration, accounting, and invoicing tasks for their company must register for the IAE (Tax on Economic Activities). The DGT ruled that registration is not required because the work does not meet the criteria to be classified as an economic activity.
Cuestión planteada Si la actividad descrita, que desarrolla el socio, quedaría clasificada en la sección segunda de las tarifas del Impuesto sobre Actividades Económicas, al objeto de que cause alta en el censo de empresarios.
Para que una actividad sea económica y esté sujeta al IAE, debe suponer la ordenación por cuenta propia de medios de producción y/o recursos humanos para intervenir en la producción o distribución de bienes o servicios. En el caso de un socio que solo presta servicios administrativos de relación con clientes, contabilidad y facturación a la sociedad, no se cumple el requisito de la ordenación por cuenta propia de medios o recursos, por lo que no realiza una actividad económica sujeta al impuesto.
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