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A query was raised regarding the tax obligations arising from performing economic activities of minor scale and occasional nature. The DGT ruled that regularity or the intention to make a profit are not requirements for tax liability.
Cuestión planteada Se desea saber las obligaciones fiscales que se derivarían del ejercicio de esas actividades no habituales.
El hecho imponible del Impuesto sobre Actividades Económicas se produce por el mero ejercicio de cualquier actividad económica, sin que la habitualidad o la ausencia de ánimo de lucro sean requisitos indispensables. La sujeción depende de si la actividad supone la ordenación por cuenta propia de medios de producción y recursos humanos, o de uno de ambos. Si el sujeto pasivo es una persona física y resulta exento, la presentación de declaraciones censales (modelos 036 o 037) sustituye a las declaraciones específicas del impuesto.
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