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A transport company inquired whether a vehicle used by a company and its UTES (Temporary Joint Ventures) should be declared at 100% by each entity or apportioned based on usage. The DGT ruled that each taxpayer must account for all vehicles assigned to their business activity at the time the tax accrues.
Cuestión planteada ¿A efectos del cálculo de la cuota tributaria del IAE, debe tenerse en cuenta tanto en la entidad consultante como en las UTES de las que es miembro, un mismo vehículo como elemento tributario completo al 100% en cada una de las liquidaciones correspondientes o bien, debe imputarse el elemento tributario en cada liquidación en el porcentaje en el cual efectivamente se emplea por cada entidad, hasta alcanzar el 100% del elemento tributario en la suma de las liquidaciones?
Cada sujeto pasivo que ejerza la actividad del epígrafe 721.3 debe computar como elementos tributarios la totalidad de los vehículos que tenga afectos al desarrollo de su actividad de transporte. Esto se aplica con independencia del título por el que se posean los vehículos o de su utilización real expresada en horas o días. En cuanto a la cesión a UTES, si es con conductor está incluida en el epígrafe 721.3, pero si es sin conductor requiere alta en el epígrafe 854.1.
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