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An entity inquired whether it could calculate the municipal IAE tax liability differently when renting facilities only for specific hours. The DGT responds that the full minimum tax liability of the corresponding heading must be paid for each property where the activity is carried out.
Question posed: It is asked whether the municipal tax liability for the rented facilities can be determined differently, as they do not correspond to an annual period but are rented for specific hours per month.
The taxable event for the IAE occurs by the mere exercise of an economic activity, without regularity being an indispensable requirement. Since the activity has not ceased due to the fact that the facilities are rented only by the hour, the entity must satisfy the full municipal minimum tax liability for heading 933.9 in each of the premises where training is provided.
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