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V3287-17 ·27 December 2017 ·consulta-vinculante Medium impact
Tax

IAE exemption determined by considering the overall economic activities

The consultant asks whether the IAE exemption applies due to business turnover below one million euros, considering activities separately. The DGT responds that this is not possible, as business turnover must be assessed based on all the economic activities carried out by the taxpayer.

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2017-12-27PublishedPublished 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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