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V1248-20 ·5 May 2020 ·consulta-vinculante Medium impact
Tax

IAE levy based on activity and premises area; offices subject to minimum levy

An entity operating a port area has queried whether it should pay a single Economic Activities Tax (IAE) levy or separate the activity, the concession area, and its office. The Directorate-General for Taxes (DGT) ruled that the activity levy is supplemented by the area of the premises; however, unbuilt port zones do not constitute premises, and administrative offices are subject to a minimum levy.

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2020-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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