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An entity operating a port area has queried whether it should pay a single Economic Activities Tax (IAE) levy or separate the activity, the concession area, and its office. The Directorate-General for Taxes (DGT) ruled that the activity levy is supplemented by the area of the premises; however, unbuilt port zones do not constitute premises, and administrative offices are subject to a minimum levy.
Cuestión planteada Pregunta por la tributación de dicho epígrafe, si debe calcular una única cuota del IAE por todos los elementos tributarios, es decir, por la actividad que ejerce, por la superficie concesional donde desarrolla su actividad y por el local de su oficina administrativa, o debe liquidar de forma separada cada elemento.
La cuota del epígrafe 752.7 se integra por la cuota de la actividad más el elemento de superficie de los locales donde se ejerce. Las zonas portuarias que no sean construcciones o edificios no computan como superficie. Si la empresa dispone de naves o almacenes para la actividad, se computa su superficie. Las oficinas administrativas, al no ser el lugar de ejercicio directo de la actividad, tributan por una cuota mínima integrada exclusivamente por el elemento superficie.
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