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A company inquired whether it was exempt from paying the IAE as its main activity did not exceed the turnover limit of 1,000,000 euros. The DGT responds that to apply the exemption, the entirety of all economic activities carried out by the taxable person must be computed.
Question raised: Whether it is obliged to pay the IAE or is exempt because the main activity does not exceed the limit of 1,000,000 euros.
To determine the net amount of turnover for the purposes of the IAE exemption, the entirety of the economic activities carried out by the taxable person must be taken into account. If the sum of the income from all activities exceeds 1,000,000 euros, the application of the exemption is not appropriate, regardless of whether some activities are exempt or taxed at a zero rate.
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