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A query was raised regarding whether operating an underground car park with both rotation floors and floors reserved for holders of usage rights constitutes a single activity. The DGT ruled that these are two independent activities carried out in separate premises.
Cuestión planteada Clasificación en el Impuesto sobre Actividades Económicas de la actividad que se ejerce en las plantas 3ª y 4ª reservadas en exclusiva para los titulares del derecho de uso.
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