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A City Council has requested clarification on whether it is subject to the IAE (Business Activities Tax) for providing training and other services. The DGT has ruled that, although these activities may constitute a taxable event, local authorities benefit from a subjective exemption.
Cuestión planteada Si está sujeto o no al IAE por dichas actividades y si tiene que darse de alta en el censo del impuesto y por qué epígrafes.
Las entidades locales están exentas del IAE por todas las actividades económicas que realicen según el artículo 82.1.a) del TRLRHL. Esta exención es de reconocimiento automático y no requiere acuerdo expreso de la Administración. No obstante, si la entidad realiza la actividad, debe darse de alta en el Censo de Empresarios, Profesionales y Retenedores mediante el modelo 036, ya que la presentación de declaraciones censales sustituye a las específicas del impuesto.
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