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V1475-23 ·31 May 2023 ·consulta-vinculante Medium impact
Tax

Option to pay the national IAE levy to avoid municipal and provincial fees

A freight transport company has enquired whether it can request a single national IAE levy to avoid multiple municipal payments and the procedure for doing so. The DGT has ruled that, as its activity is subject to three types of levies, it may opt for the national levy to operate throughout the territory without paying municipal or provincial fees.

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2023-05-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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