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V2541-23 ·22 September 2023 ·consulta-vinculante Medium impact
Tax

Built-up area in square metres must be used to declare IAE variations

The inquiry asks whether the built-up area or the computable area should be used to declare variations in the IAE. The DGT rules that the reference for calculating an oscillation exceeding 20% must be the built-up area in square metres.

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2023-09-22PublishedPublished 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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