Skip to content
V0550-20 ·6 March 2020 ·consulta-vinculante Medium impact
Tax

Single minimum tax levy applies if liquid tanks are located within a single premises

The query examines whether an installation comprising several interconnected tanks should be taxed individually or as a single unit. The Directorate General for Taxes (DGT) rules that if the tanks are situated within a single enclosure without separating streets or walls, they constitute a single premises for the purposes of the Economic Activities Tax (IAE).

In 6 key points

Lifecycle

2020-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact