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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.
Cuestión planteada Con respecto a los aparcamientos públicos ("parkings") que utiliza para aparcar los automóviles que alquila, qué consideración tienen estas superficies a efectos de su tributación por el Impuesto sobre Actividades Económicas.
Para el IAE, solo deben declararse las superficies de los locales donde se realice la actividad de alquiler de vehículos o aspectos relacionados, siempre que se tenga disponibilidad plena sobre ellos. Por tanto, no se deben incluir las superficies de aparcamientos públicos donde se depositan los vehículos, ya que la empresa no tiene disponibilidad sobre dichos espacios.
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