Skip to content
V2154-21 ·28 July 2021 ·consulta-vinculante Medium impact
Tax

Large DIY and home improvement stores over 2,500 m2 must tax under IAE heading 661.9

A DIY retail company has requested clarification regarding its applicable IAE heading and the method for calculating floor area. The DGT has ruled that the company must use heading 661.9 and is entitled to apply certain surface area reductions.

In 6 key points

How it affects those involved

This ruling clarifies the tax classification for large-scale DIY retailers, ensuring consistency in how floor space is calculated and how municipal quotas are applied under the IAE.

Lifecycle

2021-07-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact