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V1503-26 ·12 June 2026 ·consulta-vinculante Medium impact
Tax

No surface element applied to 751.1 and 751.2 IAE rates

The consultant asks how to calculate the 751.2 (parking) rate and apply the surface element. The DGT responds that the tariff rate matches the activity rate without adding the surface element.

In 6 key points

Lifecycle

2026-06-12PublishedPublished 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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