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An aesthetics professional asks whether they must declare a reduction in the square footage of their premises. The Tax Agency responds that a census declaration must be filed if the variation exceeds 20%, and for Personal Income Tax (IRPF), the yield must be calculated by averaging the surface area used throughout the year.
Cuestión planteada Si tiene que declarar a la Agencia Tributaria la reducción de metros cuadrados para el cálculo de los impuestos.
Para el IAE, aunque se esté exento, es obligatorio presentar modelos 036 o 037 para comunicar variaciones de superficie si la reducción es superior al 20%. Para el IRPF en estimación objetiva, el rendimiento neto se determina promediando la superficie del local utilizada desde el 1 de enero hasta el cierre del servicio y desde el cierre hasta el 31 de diciembre.
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