Module "Surface of the premises"
Regulations: Instruction 2.1.3 and 4 for the application of signs, indices or modules in Personal Income Tax of Annex II of Order HAC /1155/2020 , of November 25 ( BOE of December 4).
For the purposes of the application of the module, premises are understood to be the constructions, buildings or facilities, as well as the surfaces, covered or uncovered, open or not to the public, that are used for the development of the activity.
The unit of the "Surface 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, of September 28 ( BOE of October 29 and 1 and 2), as well as in the fourth Additional Provision, letter f), of Law 51/2002, of December 27, reform of Law 39/1998, of December 28, Regulating Local Treasury ( BOE of 28).
In the activities in which this is indicated, within the surface magnitude 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 facility.
The unit of each of these modules is also the square meter (m2).
It is understood by:
The one that has a sales room for customer service. 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 rates of IAE , approved by Royal Legislative Decree 1175/1990, of September 28.
The one that does not have its own sales room to serve the public because it is located inside another premises, shopping gallery or market.
The premises, or part thereof, dedicated to carrying out manufacturing operations.