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A temporary joint venture (UTE) has requested guidance on how to classify its various activities under the Economic Activities Tax (IAE) and how to tax the floor space used in subcontracted services. The Directorate-General for Taxes (DGT) ruled that the joint venture must register for the specific activity categories it actually performs, even if those activities are subcontracted, provided that it directs its own means or resources.
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 estará sujeta al IAE en función de las actividades que efectivamente ejerza, debiendo darse de alta en cada una de las rúbricas que las clasifiquen. Si realiza actividades mediante subcontratación pero ordena por cuenta propia medios de producción o recursos humanos, debe tributar por dichas actividades. En este caso, el elemento tributario superficie será el del establecimiento donde la UTE ordene y gestione el servicio.
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