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An association providing painting and ceramics workshops to local councils seeks clarification on its obligations regarding IAE, VAT, and Corporate Tax. The DGT rules that the activity constitutes an economic activity subject to these taxes.
Cuestión planteada 1. Como asociación sin ánimo de lucro, y dado que la asociación consultante está impartiendo talleres y necesita cobrar a los ayuntamientos los materiales y el kilometraje, ¿tiene la obligación de darse de alta en el Impuesto sobre Actividades Económicas? Y, si fuera así, ¿en qué epígrafe?
La asociación está sujeta al IAE en el epígrafe de enseñanza fuera de establecimiento permanente por impartir talleres. En el IVA, tendrá la condición de empresario y deberá aplicar el 21% salvo que los talleres estén incluidos en planes de estudio o sean actividades culturales exentas. En el Impuesto sobre Sociedades, las rentas de los talleres están sujetas y no exentas por ser una actividad económica.
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