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A company has requested clarification on the applicable Economic Activities Tax (IAE) rate for its business model involving the installation of electric vehicle charging points. The Directorate-General for Traffic (DGT) clarifies that the owner of the charging points is liable for the national levy, while the premises holder is liable for the minimum municipal levy, noting that both roles may be held by the same entity.
Cuestión planteada Se plantea, en primer lugar, si por los modelos de negocio expuestos en los puntos 1, 2, 3 y 4 estaría sujeta exclusivamente a la cuota nacional prevista en la rúbrica 664.2 del impuesto, "Puntos de recarga de vehículos eléctricos", al no ser el titular del establecimiento o local en el que el punto de recarga está instalado.
El epígrafe 664.2 del IAE asigna una cuota nacional al propietario de los puntos de recarga y una cuota mínima municipal al titular del establecimiento donde se instalan. Si una misma entidad es propietaria del punto y titular del local, debe tributar por ambas cuotas. Además, la entidad debe darse de alta en las rúbricas correspondientes a otras actividades que realice, como el alquiler de bienes o la comercialización de energía.
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