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A query was raised regarding whether it is possible to reduce the cadastral value used to calculate the Economic Activities Tax (IAE) when a property is undergoing renovation and only a portion is being rented out. The Directorate-General for Taxes (DGT) ruled that such a reduction is not possible as there is no legal basis for it.
Cuestión planteada Determinación de la cuota tributaria del epígrafe 861.2 de la sección primera de las Tarifas, cuando el inmueble se encuentra afectado por una reforma integral y solamente una parte del edificio podrá ser arrendada a terceros.
La cuota del IAE se calcula con los elementos tributarios existentes en el momento del devengo. No existe disposición que permita reducir el valor catastral en función de la superficie sometida a obras de rehabilitación. Si se alquila solo una parte del inmueble debido a las obras, se debe aplicar el importe íntegro del valor catastral del IBI. Si el inmueble queda totalmente desafectado de la actividad por las obras, se debe presentar declaración de baja o de variación si la alteración supera el 20%.
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