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V1542-20 ·22 May 2020 ·consulta-vinculante Medium impact
Tax

Only 50% of premises area to be counted for objective estimation module if teaching is not exempt

A dance school sought clarification on how to calculate the premises area module under the objective estimation method. The DGT clarifies that if the teaching activity does not meet the requirements for IAE exemption, only 50% of the area used for teaching shall be taken into account.

In 6 key points

How it affects those involved

This ruling affects businesses in the education sector using the objective estimation method, potentially reducing the area module used for tax calculations if they do not qualify for specific exemptions.

Lifecycle

2020-05-22PublishedPublished 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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