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V1819-18 21 June 2018 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE rebate applied to the quota resulting from multiplying installed power by the tariff rate

A company has requested clarification on which concept the rebate for simultaneous product manufacturing should be applied to. The DGT clarifies that the rebate is applied to the quota obtained by multiplying the installed power by the tariff rate, without taking the premises' surface area into account.

The question raised

The taxpayer wishes to know which of the concepts constituting the quota the relief regulated in rule 7 of the Instruction regarding the simultaneity in the exercise of manufacturing activities should be applied to.

The DGT's ruling

When manufacturing activities that integrate a single production process are exercised simultaneously and meet the requirements of rule 7, taxation must be based on the highest quota plus 50% of the remaining quotas. Said quota is obtained by multiplying the installed capacity of the industrial equipment by the quota assigned in the Tariffs. For this calculation, the tax element of the premises' surface area must not be taken into account.

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