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A cooperative has requested clarification on whether the activity of leasing housing and providing services to its members is subject to the Economic Activities Tax (IAE) and which headings apply. The Directorate General for Taxes (DGT) has ruled that the management of services and the rental of housing are taxable, whereas the development of buildings for own use is not.
Cuestión planteada Se plantea si la actividad prestada a los socios está sujeta al impuesto, y en su caso, en que rúbricas tiene que matricularse.
La actividad de cesión de viviendas a socios y la prestación de servicios de asistencia social integral supone la ordenación de medios y recursos para la distribución de servicios, configurando el hecho imponible del IAE. La promoción de edificaciones no tributa si se realiza para uso propio o alquiler, ya que no tiene como fin la distribución de bienes o servicios. La cooperativa debe darse de alta en el epígrafe 861.1 por el alquiler de viviendas y en el grupo 952 si presta servicios de asistencia social a personas mayores o dependientes.
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