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A hypermarket company has inquired whether it must pay tax on the area of a shopping gallery integrated into its premises, even if the units are owned by a third party. The DGT has ruled that only the surface area used for its own commercial activity should be included.
Cuestión planteada Se desea saber si la titular del hipermercado debe tributar por la superficie correspondiente a los locales de la galería comercial, teniendo en cuenta que son propiedad de un tercero y los tiene arrendados a los titulares de las actividades que en ellos se ejercen, careciendo la consultante de disponibilidad sobre los mismos.
El titular de un hipermercado no debe computar la superficie ocupada por terceros en una zona de tiendas si la titularidad de dicha superficie corresponde a una persona o entidad distinta. Las notas que obligan a computar zonas ocupadas por terceros no se aplican cuando el hipermercado no tiene la disponibilidad o titularidad de esos espacios. Por tanto, la superficie de los locales de terceros sí tiene consideración de local para el cálculo de las cuotas de sus propios titulares.
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