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V0074-25 ·3 February 2025 ·consulta-vinculante Medium impact
Tax

The full minimum IAE tax liability must be paid even if the activity is carried out only for a few hours per month

An entity inquired whether it could calculate the municipal IAE tax liability differently when renting facilities only for specific hours. The DGT responds that the full minimum tax liability of the corresponding heading must be paid for each property where the activity is carried out.

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2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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