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A company has enquired whether the area occupied by an internal railway track should be excluded when calculating surface area for the Economic Activities Tax (IAE). The Directorate-General for Traffic (DGT) has ruled that such surface area must be included in accordance with the tax instruction rules.
Cuestión planteada A efectos del cómputo del elemento tributario de superficie, se plantea si debe considerarse la superficie total de la nave como almacén o únicamente la efectivamente utilizada, sin considerar, en atención a su carácter de vial, la que es ocupada por las vías del ferrocarril.
La superficie de los locales es la total comprendida dentro de su polígono. Las superficies no construidas o descubiertas destinadas a viales no se excluyen si no cumplen ambos requisitos de ser no construidas y no afectas a la actividad. Los viales interiores de una nave deben incluirse en el cómputo general, ya que la normativa ya prevé una deducción del 5% por elementos no directamente afectos a la actividad.
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