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V1184-17 18 May 2017 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE treatment for ham cellars: surface area and capacity based on whether maturation occurs

A company has requested clarification on whether its ham cellars should be taxed as warehouses or as part of the production process under the Economic Activities Tax (IAE). The Directorate General for Taxes (DGT) ruled that if maturation or curing takes place within the cellars, they are considered part of the production process, and the warehouse surface area reduction does not apply.

The question raised

Cuestión planteada Consideración de las referidas bodegas a efectos del Impuesto sobre Actividades Económicas.

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