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A company asked about the correct classification of its IAE headings, when to register and how the exemption for starting activity applies. The DGT clarifies that registration must occur when economic activity actually begins, and the exemption for starting activity applies to each new activity carried out.
Cuestión planteada 1.- Confirmación de la corrección de los epígrafes del IAE en los que se ha dado de alta conforme a la descripción de las actividades.
El IAE se devenga por el mero ejercicio de actividad económica, sin requerir habitualidad ni lucro. La obligación de tributar surge al iniciar efectivamente la actividad, no durante la fase de construcción de instalaciones. La exención por inicio de actividad se aplica a cada actividad económica nueva durante sus dos primeros períodos impositivos. Para la exención por cifra de negocios inferior a 1.000.000 de euros en grupos de sociedades, no se incluye la cifra de negocios de entidades no residentes que no realicen actividad económica en España.
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