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V1542-20 22 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Only 50% of premises area to be counted for objective estimation module if teaching is not exempt

A dance school sought clarification on how to calculate the premises area module under the objective estimation method. The DGT clarifies that if the teaching activity does not meet the requirements for IAE exemption, only 50% of the area used for teaching shall be taken into account.

The question raised

Calculation of the "premises area" module.

The DGT's ruling

If the teaching activity is not exempt from the Tax on Economic Activities according to the TRLRHL, 50% of the covered area intended for said activity must be calculated. In this case, the area intended for teaching shall be 50% and the area not intended for teaching shall be 100%.

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