"Surface area of the premises" module
For the purposes of applying the module, premises are understood to be constructions, buildings or installations, as well as surfaces, covered or uncovered, open or not to the public, that are used for the development of the activity.
The unit of the "Premises area" module is the square meter (m2).
The surface area of the premises will be taken as defined in Rule 14.1.F, letters a), b), c) and h), of the Instruction for the application of the Rates of the Tax on Economic Activities (IAE), approved by Royal Legislative Decree 1175/1990, dated September 28 ( BOE of the 29th and October 1 and 2), as well as in the fourth Additional Provision, letter f), of Law 51/2002, of December 27, reforming Law 39/1998, of December 28, Regulating Local Finance ( BOE of the 28th).
In the activities where this is indicated, within the surface area of the premises it will be necessary to distinguish and determine separately one or several of the following modules:
- Independent local surface.
- Non-independent local surface.
- Surface area of the manufacturing premises.
The unit of each of these modules is also the square meter (m2).
Definitions
It is understood by:
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Independent premises
The one that has a sales room for serving the public. Also considered independent premises are those that must pay taxes according to the provisions of Rule 14.1.F, letter h), of the Instruction for the application of the IAE rates, approved by Royal Legislative Decree 1175/1990, of September 28.
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Non-independent premises
Those who do not have their own sales room for serving the public because they are located inside another establishment, shopping gallery or market.
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Manufacturing location
The premises, or part thereof, dedicated to carrying out manufacturing operations.