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V2379-17 19 September 2017 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Public car parks should not be included in IAE surface area calculations without full availability

A car rental company without driver services has enquired whether the surface area of public car parks used for vehicle storage should be included in the calculation of the Economic Activities Tax (IAE). The Directorate General of Taxes (DGT) has ruled that only premises where the activity is carried out, or aspects of it, and over which full availability is held, should be declared.

The question raised

With respect to the public parking lots ("parkings") used to park the automobiles being rented, what consideration do these floor areas have for the purposes of taxation under the Tax on Economic Activities.

The DGT's ruling

For the purposes of the IAE, only the floor areas of the premises where the vehicle rental activity or related aspects are carried out must be declared, provided that full availability over them is maintained. Therefore, the floor areas of public parking lots where vehicles are deposited must not be included, as the company does not have availability over said spaces.

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