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An individual plans to construct an industrial warehouse to subsequently lease to their own company. The DGT has ruled that registration under the building promotion heading is not required because the objective is rental rather than sale.
Cuestión planteada Pregunta si debe darse de alta inicialmente en el epígrafe 833.2 "Promoción de edificaciones", y posteriormente en el epígrafe 861.2 "Alquiler de locales industriales", o si directamente debe matricularse en el segundo epígrafe.
La promoción de edificaciones para uso propio o para destinarla al alquiler no constituye el hecho imponible del IAE, ya que no tiene como fin la producción o distribución de bienes o servicios. Solo se debe tributar por el epígrafe 833.2 si la finalidad es la venta de la edificación. Una vez construida, el arrendamiento de la nave obligará al alta en el epígrafe 861.2.
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