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V0710-20 ·6 April 2020 ·consulta-vinculante Medium impact
Tax

Official INE population figures must be used for the IAE tax roll of the following tax period

The inquirer asks which legal population figures should be applied when calculating the IAE (Economic Activities Tax) quota. The DGT rules that the official figures published by the INE must be used to prepare the tax roll for the corresponding following tax period.

In 6 key points

How it affects those involved

This ruling clarifies the specific data source required for calculating the IAE quota, ensuring administrative consistency by mandating the use of official INE population statistics for the subsequent tax year's roll.

Lifecycle

2020-04-06PublishedPublished 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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