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A chiropractic professional has enquired whether they must maintain their registration in the IAE following medical leave and if there are penalties for deregistration. The DGT has responded that the taxable event occurs by the mere exercise of the activity, without habituality being a requirement.
Cuestión planteada En primer lugar, en relación con el impuesto, si debe permanecer dado de alta en el mismo y si incurre en alguna sanción si se da de baja.
El hecho imponible del IAE se realiza por el mero ejercicio de cualquier actividad económica, por lo que no es necesaria la habitualidad para que exista la obligación de contribuir. Para que una actividad sea económica debe suponer la ordenación por cuenta propia de medios de producción y/o recursos humanos para la producción o distribución de bienes o servicios. El incumplimiento de la obligación de estar dado de alta en el impuesto conlleva la imposición de las sanciones que procedan.
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