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V0798-24 ·18 April 2024 ·consulta-vinculante Medium impact
Tax

Showroom space is not classified as a warehouse for IAE surface area calculations

A company requested clarification on whether its showroom area should be counted as a warehouse when calculating the Economic Activities Tax (IAE) levy. The Directorate-General for Taxes (DGT) ruled that, as it is a space for product display and sales management, it does not qualify as a warehouse.

In 6 key points

How it affects those involved

Businesses using showrooms for display and sales management may benefit from a lower IAE tax calculation, as these areas are excluded from the warehouse surface area assessment.

Lifecycle

2024-04-18PublishedPublished 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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