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A non-profit association has enquired whether collecting membership fees constitutes an economic activity subject to the IAE. The DGT has ruled that the mere collection of fees to fund objectives does not constitute an economic activity and should not be included in turnover.
Cuestión planteada Si la actividad dirigida a la obtención de las cuotas de los asociados está o no sujeta al IAE y si, como consecuencia de lo anterior, en el importe neto de la cifra de negocios no se incluyen las cuotas de los asociados, dado que su obtención no constituye una actividad económica sujeta al IAE.
La obtención de cuotas de asociados no constituye una actividad económica, por lo que no está sujeta al IAE. El impuesto grava actividades que supongan la ordenación por cuenta propia de medios de producción o recursos humanos para producir o distribuir bienes o servicios. La asociación solo estará sujeta al impuesto si presta servicios a sus miembros o terceros bajo los términos del artículo 79.1 del TRLRHL. Al no ser actividad económica, las cuotas no se computan para determinar el importe neto de la cifra de negocios.
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