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A taxpayer inquired which IAE heading a video production company and its partners should use. The DGT ruled that the company must pay tax under heading 961.1, whereas the partners are not required to register as they do not organise their own means of production.
Cuestión planteada Desea saber el epígrafe de las Tarifas del Impuesto sobre Actividades Económicas en el que se debe dar de alta la sociedad, así como cada uno de los socios.
La sociedad limitada debe darse de alta en el epígrafe 961.1 de la sección primera de las Tarifas, que incluye la producción de películas y vídeos. Los socios no realizan una actividad económica sujeta al IAE al no cumplir el requisito de la ordenación por cuenta propia de medios de producción o recursos humanos. El hecho imponible requiere la ordenación de medios para intervenir en la producción o distribución de bienes o servicios por cuenta propia.
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