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A taxpayer inquired whether income from the use of properties leased to related parties should be included in business revenue to qualify for IAE exemption. The DGT responded that such activity is economic and its income must be included in the business revenue calculation.
Cuestión planteada Si el importe de los ingresos por el uso de los inmuebles debe formar parte o no del cálculo del importe neto de la cifra de negocios a los efectos de la aplicación de la exención en el impuesto.
Para calcular el importe neto de la cifra de negocios del sujeto pasivo, se debe tener en cuenta el conjunto de las actividades económicas ejercidas, independientemente de si algunas están exentas o tributan por cuota cero. En consecuencia, los ingresos por la actividad de arrendamiento de viviendas deben incluirse en el cálculo de la cifra de negocios para la aplicación de la exención del artículo 82.1.c) del TRLRHL.
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