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The DGIT confirms that associate and user fees, along with regular commercial activities, are included in the business revenue figure for the IAE exemption threshold of less than 1.000.000 euros.
Cuestión planteada Se desea determinar qué ingresos obtenidos por la consultante, detallados en la consulta, formarán parte del importe neto de la cifra de negocios a efectos de aplicar la exención recogida en la letra c) del apartado 1 correspondiente al artículo 82 del Real Decreto Legislativo 2/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley Reguladora de las Haciendas Locales (TRLRHL).
Para la exención del IAE, el importe neto de la cifra de negocios incluye los ingresos de actividades ordinarias que se obtengan de forma regular y periódica. Las cuotas de asociados y de usuarios, así como los ingresos de actividades mercantiles realizadas regularmente, forman parte de la cifra de negocios. Por el contrario, las subvenciones genéricas que no estén vinculadas individualmente a productos o servicios vendidos no se computan.
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