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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
IAE for non-hotel tourist accommodations calculated by number of beds and property surface
V5142-26
No surface element applied to 751.1 and 751.2 IAE rates
V1503-26
Registration in manufacturing activities entitles the holder to maintain warehouses for their own products without additional registration in the IAE
V0168-26
IAE classification depends on goods sold; premises taxation based on use
V0042-26
Professional associations must register for IAE if providing training or coworking services
V2018-24
No new IAE heading required to operate a warehouse open to the public
V0655-24
Single premises for IAE purposes if manufacturing stages occur in different facilities but form a single exploitation unit
V0228-24
Tractor units and semi-trailers must be taxed separately for IAE in freight transport
V2570-23
Built-up area in square metres must be used to declare IAE variations
V2541-23
IAE: Outdoor tanks count at 20% and covered tanks at 55% for surface area calculation
V0777-23
Single minimum quota applies if liquid storage facility constitutes a single premises without physical separations
V0064-23
Building floor area must be divided between activities if direct allocation is not possible
V1247-22
Spaces leased within a department store for a stand are not considered premises for IAE purposes
V0678-22
Tractor units taxed independently for IAE purposes based on load capacity
V3053-21
IAE levy based on activity and premises area; offices subject to minimum levy
V1248-20
Official INE population figures must be used for the IAE tax roll of the following tax period
V0710-20
Reserve machinery is excluded from installed capacity calculations only if declared as such and meeting strict requirements
V2713-19
Solo se computa la potencia instalada de los elementos energéticos directamente afectos a la producción
V0405-19
Public car parks should not be included in IAE surface area calculations without full availability
V2379-17
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