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A consultant asks whether their future activity as a self-employed online travel agency is subject to the Economic Activities Tax (IAE). The DGT clarifies that although the activity constitutes the taxable event, self-employed natural persons are exempt from registration and payment.
Cuestión planteada Sujeción de dicha actividad al Impuesto sobre Actividades Económicas. Además, plantea ciertas cuestiones relativas a la Seguridad Social.
El ejercicio de una actividad económica, aunque sea puntual o sin ánimo de lucro, constituye el hecho imponible del IAE. Las actividades por internet tributan según su naturaleza material, correspondiendo a una agencia de viajes el grupo 755. No obstante, el consultante, al ser persona física, se encuentra exento de alta en la matrícula y de tributar según el artículo 82.1.c) del TRLRHL.
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