Skip to content
Back to index
V3287-17 27 December 2017 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE exemption determined by considering the overall economic activities

The consultant asks whether the IAE exemption applies due to business turnover below one million euros, considering activities separately. The DGT responds that this is not possible, as business turnover must be assessed based on all the economic activities carried out by the taxpayer.

The question raised

The taxpayer wishes to know whether the exemption provided for in Article 82.1.c) of the TRLRHL is applicable for the 2017 fiscal year, given that in 2015 the activity relating to group 681 did not exceed one million euros of net turnover, and in 2017 the activity under heading 671.4 is no longer carried out.

The DGT's ruling

For the application of the exemption based on a net turnover of less than 1,000,000 euros, the set of economic activities carried out by the taxable person must be taken into account. In the case of Corporate Income Tax taxable persons, the amount to be considered is that of the tax period whose tax return filing deadline expired in the year prior to the year in which the tax accrual occurred. Therefore, it is not possible to consider each activity in isolation for the purpose of the exemption.

Book your free first meeting