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The inquirer asks about the implications of conducting an economic activity while retired and its relationship with the IAE. The DGT clarifies that the IAE is accrued by the mere exercise of the activity, without the need for it to be habitual or for there to be a profit motive.
Cuestión planteada En concreto, se plantean las siguientes cuestiones:
El hecho imponible del IAE se produce por el mero ejercicio de actividades empresariales, profesionales o artísticas, sin que sea indispensable la habitualidad. El impuesto grava la actividad con independencia de que exista lucro o ánimo de lucro. Los sujetos pasivos exentos del IAE por todas sus actividades pueden cumplir sus obligaciones mediante declaraciones censales de alta, modificación o baja.
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