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A temporary joint venture (UTE) has requested clarification regarding its classification under the Economic Activities Tax (IAE) for various transport management activities and how to tax premises if services are subcontracted. The Directorate-General for Taxes (DGT) responds that the joint venture must register under the specific categories of the activities it actually carries out and outlines how to calculate the taxable surface area based on the management or availability of the premises.
Cuestión planteada Clasificación en las Tarifas del Impuesto sobre Actividades Económicas y, en el caso de la actividad de reparación y mantenimiento que se encuentra subcontratada con otra empresa, tributación del elemento superficie.
La UTE está sujeta al IAE en función de las actividades que efectivamente ejerza, debiendo darse de alta en cada una de las rúbricas correspondientes. Si una actividad se realiza mediante subcontratación, la UTE debe tributar si ordena por cuenta propia medios o recursos humanos para dicha actividad. En este caso, la superficie para el elemento tributario será la del establecimiento donde la UTE ordene y gestione el servicio. Si la subcontratada tiene disponibilidad directa de un local, computará la superficie de dicha instalación.
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