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V0714-20 ·6 April 2020 ·consulta-vinculante Medium impact
Tax

Separate tax headings required for renting event venues equipped for hourly use

A query was raised regarding which IAE (Economic Activities Tax) heading applies to the rental of an equipped event venue on an hourly basis. The DGT has determined that the activity must be taxed under two separate headings: one for the leasing of the real estate and another for the rental of the movable assets.

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2020-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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