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V1820-15 ·10 June 2015 ·consulta-vinculante Medium impact
Tax

Cold storage warehouse treated as a single premises for IAE purposes, regardless of the number of chambers

A query was raised regarding whether cold storage chambers within a warehouse should be taxed as independent premises for the Economic Activities Tax (IAE). The Directorate-General for Taxes (DGT) ruled that if they form part of a single enclosure without physical separations that would constitute distinct premises, they are treated as a single premises.

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2015-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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