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The query examines whether an installation comprising several interconnected tanks should be taxed individually or as a single unit. The Directorate General for Taxes (DGT) rules that if the tanks are situated within a single enclosure without separating streets or walls, they constitute a single premises for the purposes of the Economic Activities Tax (IAE).
Cuestión planteada Se desea saber cómo debe tributar una instalación privada en superficie única, delimitada con el exterior por rejas y muros, sin viales públicos que la atraviesen, integrada por varios tanques de almacenamiento de líquidos interconectados a un circuito común de tuberías, respecto del elemento tributario que configura la cuota de dicho epígrafe 754.5.
Los tanques, esferas o cisternas situados dentro de un recinto único constituyen un único local a efectos del IAE, siempre que no estén separados por calles, caminos o paredes continuas sin huecos de paso. Los viales de acceso dentro del perímetro de la instalación no se consideran calles o caminos, sino parte integrante del local. Por tanto, se tributará por una sola cuota municipal por el almacén o depósito, independientemente del número de tanques que lo compongan.
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