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V1247-22 ·6 June 2022 ·consulta-vinculante Medium impact
Tax

Building floor area must be divided between activities if direct allocation is not possible

The inquiry asks how to allocate building floor area when multiple activities are carried out within the same premises. The DGT rules that if it is not possible to determine the area used directly by each activity, the total floor area of the building must be divided by the number of activities performed.

In 6 key points

How it affects those involved

This ruling clarifies the method for calculating the floor area element for tax purposes when multiple business activities share the same premises, ensuring a proportional distribution when direct measurement is unfeasible.

Lifecycle

2022-06-06PublishedPublished 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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