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A query was raised regarding whether the work performed by the sole partner of a consultancy firm constitutes an economic activity subject to the IAE and which heading would apply. The DGT ruled that it depends on whether the partner organises production means or human resources on their own account.
Cuestión planteada Consideración del trabajo de la socia única como actividad económica, a efectos del Impuesto sobre Actividades Económicas, y, en su caso, si debe darse de alta en una actividad profesional de la sección segunda, teniendo en cuenta que carece de titulación universitaria.
Para que la actividad de la socia sea considerada 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. Si se cumplen estos requisitos y la actividad es de asesoría sin titulación universitaria, deberá darse de alta en el grupo 799 de la sección segunda de las Tarifas del IAE. El hecho de estar inscrita en la Matrícula no legitima el ejercicio de la actividad si se exigen otros requisitos legales.
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