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V2990-16 27 June 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Non-profit associations are subject to IAE if they provide services or manage facilities through the organisation of resources

A non-profit association managing sports facilities and operating an ambulance has enquired whether it must register in the census of entrepreneurs. The DGT has ruled that liability for the IAE depends on whether the activities involve the organisation of means and resources for the production or distribution of goods or services.

The question raised

Cuestión planteada Impuesto sobre Actividades Económicas.

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