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V2379-17 ·19 September 2017 ·consulta-vinculante Medium impact
Tax

Public car parks should not be included in IAE surface area calculations without full availability

A car rental company without driver services has enquired whether the surface area of public car parks used for vehicle storage should be included in the calculation of the Economic Activities Tax (IAE). The Directorate General of Taxes (DGT) has ruled that only premises where the activity is carried out, or aspects of it, and over which full availability is held, should be declared.

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2017-09-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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