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V0777-23 ·31 March 2023 ·consulta-vinculante Medium impact
Tax

IAE: Outdoor tanks count at 20% and covered tanks at 55% for surface area calculation

A liquid bulk storage company has requested clarification on how to calculate the surface area of its tanks for the Economic Activities Tax (IAE). The Directorate-General for Traffic (DGT) clarifies that the applicable percentage depends on whether the tanks are outdoors or under a structure.

In 6 key points

How it affects those involved

This clarification provides certainty for companies in the liquid storage sector regarding the calculation of their tax base for the IAE, distinguishing between built and unbuilt surface areas.

Lifecycle

2023-03-31PublishedPublished 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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