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An association of companies operating gambling machines has enquired whether the temporary suspension of Type B machine operating licences affects their taxation under the Economic Activities Tax (IAE). The Directorate-General for Taxes (DGT) has responded that the tax quota is determined by the use of the machines for the business activity, regardless of whether the licence is temporarily suspended.
Cuestión planteada Al amparo de la normativa reguladora de la actividad en la Comunidad Autónoma de Cataluña, (Decreto 56/2010, de 4 de mayo), las empresas titulares de las máquinas pueden solicitar la suspensión temporal del permiso de explotación, cumpliendo determinados requisitos.
La inclusión de un elemento tributario en la cuota del IAE depende de su afectación directa al uso o servicio de la actividad gravada. Para las máquinas del epígrafe 969.4, se computarán todas las que el propietario tenga afectas a la actividad en todo el territorio nacional. Esta consideración se basa en condiciones objetivas de afectación y no en circunstancias como la suspensión temporal del permiso de explotación.
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