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A query was raised regarding whether contributions to an Economic Interest Group (AIE) are subject to VAT and whether Income Tax (IRPF) must be withheld from members. The Directorate General for Taxes (DGT) ruled that no Income Tax withholding is required because payments from members to the AIE do not constitute income for them, and stipulates that VAT exemption is conditional upon strict compliance with several requirements.
Cuestión planteada Se consulta la sujección al IVA de dichos servicios, así como el sometimiento a retención por el IRPF, de las cuotas cursadas o repercutidas por dichos servicios a los miembros de la agrupación que sean personas físicas.
En cuanto al IRPF, los pagos realizados por los socios a la AIE no constituyen rentas para los contribuyentes, por lo que no procede la retención. Respecto al IVA, la exención de las cuotas solo aplica si la AIE es sin ánimo de lucro, presta servicios auxiliares exclusivamente a sus socios (sin terceros) y estos ejercen actividades exentas o no sujetas que no den derecho a deducción. El incumplimiento de cualquier requisito anula la exención para todas las actividades de la entidad.
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