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V2398-20 ·14 July 2020 ·consulta-vinculante Medium impact
Tax

Reduction in premises size must be reported if exceeding 20% for IAE and averaged for IRPF

An aesthetics professional asks whether they must declare a reduction in the square footage of their premises. The Tax Agency responds that a census declaration must be filed if the variation exceeds 20%, and for Personal Income Tax (IRPF), the yield must be calculated by averaging the surface area used throughout the year.

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2020-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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