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V0224-24 ·28 February 2024 ·consulta-vinculante Medium impact
Tax

Payment of the national IAE fee does not exempt from other fees if different activities are carried out

A transport company enquired whether opting for the national IAE fee payment required them to also pay other municipal or provincial fees. The DGT ruled that while the national fee allows the activity to be conducted throughout the territory without paying local fees for that specific activity, it does not exempt the taxpayer from paying other fees if different activities are performed.

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2024-02-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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