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A machinery rental company has requested guidance on how to register for the Economic Activities Tax (IAE) and how to calculate quotas based on premises type and surface area. The Directorate-General for Taxes (DGT) clarifies that classification depends on the nature of the assets and the contract, while detailing the rules for calculating surface area and premises.
Companies involved in equipment rental must correctly identify their IAE activity code and surface area measurements to ensure accurate tax quota calculations and avoid compliance issues.
The tax team reviews your specific situation.
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