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A liquid bulk storage company has requested clarification on how to calculate the surface area of its tanks for the Economic Activities Tax (IAE). The Directorate-General for Traffic (DGT) clarifies that the applicable percentage depends on whether the tanks are outdoors or under a structure.
Cuestión planteada En relación con la consulta V0064-23 se desea aclaración sobre lo que se entiende por "instalación construida o cubierta" y si la superficie destinada a los tanques debe computar al 20 por 100 o al 55 por 100, a efectos del cómputo del elemento tributario de superficie.
La superficie ocupada por tanques al aire libre se computará al 20 por 100. Si la superficie de los tanques está cubierta por algún tipo de estructura o construcción, se computará al 55 por 100. No se computará la superficie no construida o descubierta donde no se realice directamente la actividad, como viales o aparcamientos.
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