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A query was raised regarding whether banking foundations must pay tax on their charitable activities or if taxation under IAE Group 812 is sufficient. The DGT ruled that, as they are included in Group 812, the group's tax levy already covers the performance of their charitable activities without requiring additional payment.
Cuestión planteada Si las fundaciones bancarias, en aplicación de lo dispuesto en la nota común a los grupos 811 y 812, han de tributar por el IAE dentro del grupo 812, sin tener que tributar por las actividades de su obra benéfico-social y sin cursar alta por tales actividades, ni por el referido grupo 812, ni como local indirectamente afecto.
Las fundaciones bancarias se incluyen en el grupo 812 de las Tarifas del IAE. Según la nota común de los grupos 811 y 812, la tributación por este grupo comprende, sin pago de cuota adicional, el ejercicio de las actividades propias de su obra benéfico-social. Esta exoneración incluye tanto la cuota de actividad como la cuota del elemento tributario por superficie en los locales donde se realicen dichas actividades.
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