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A machinery rental company has requested guidance on how to register for the Economic Activities Tax (IAE) and how to calculate quotas based on premises type and surface area. The Directorate-General for Taxes (DGT) clarifies that classification depends on the nature of the assets and the contract, while detailing the rules for calculating surface area and premises.
Cuestión planteada Se desea saber la clasificación en las Tarifas por las que debe figurar dada de alta. Así como, las cuotas por las que debe darse de alta en función del tipo de local y distribución de la superficie de la actividad, almacén y superficie exterior.
La clasificación en las Tarifas del IAE se determina por la verdadera naturaleza material de la actividad y el tipo de contrato. Si es alquiler de vehículos matriculados, corresponde el epígrafe 855.9; si es maquinaria para construcción, el grupo 852; y si es otra maquinaria sin personal, el grupo 859. Para el cálculo de la superficie, los almacenes computan al 55% y las superficies descubiertas destinadas a la actividad al 20%. Los locales separados con puertas diferentes para el público obligan a presentar tantas declaraciones de alta como locales existan si se opta por la cuota mínima municipal.
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