Relevant issues regarding IAE
You will find information relating to the elements of this tax
Tax elements
The tax elements are the indicative modules of the activity that determine the quotas. Some tax elements are defined and regulated in the Tax Instructions (area of premises, installed power, legal population, capacity), others in the notes attached to the headings (generator and contracted power) and, finally, others are included in the Rates, although they are not defined either in them or in the Instruction, because they are defined in other non-fiscal regulations.
The tax elements that apply in each case are those contained in the heading corresponding to the activity in question, in addition to the calculation of the tax element surface area of the premises. They are measured on the date of tax accrual.
The Tax Instruction contains the regulation of the following tax elements:
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Area of the premises
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Installed potency
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Legal population
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Capacity of performance venues
These tax elements are not the only ones that serve to quantify the contributions, but rather the most general ones, and this is the reason why a specific regime has been regulated for each of them. They are also tax elements, for example, the number of vehicles, showcases, exhibitors, tables, boats, automatic machines, rooms or spaces.
Area of the premises
The Common Note to the First Section of the Rates provides that the fees recorded in this Section will be completed with the amount resulting from applying the tax element constituted by the surface area of the premises in which the business activities are carried out. This regulation applies in the same way to the professional activities of the Second Section.
Location of the activity
For the purposes of this tax, the place where the activity is carried out is closely related to where the premises where the activities are carried out are located. When the activity is carried out in a specific premises, the place of performance is the municipal area in which the premises are located, if, on the contrary, the activity is not carried out on premises, the place of performance is the municipal area that is located. determined depending on the type of activity. For example:
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If it is retail trade, the place of execution is in the municipal area where the operations are carried out.
- If it is the provision of services, it will be the municipal area where it is provided.
Activities carried out in a specific location
The following activities are considered to be carried out in specific premises for the purposes of this tax: Industrial activities
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Commercial activities if you have an establishment
- Service provision activities as long as they are provided in an establishment.
Activities that are not carried out in a specific location
It is considered that they are not exercised in a specific location for the purposes of this tax:
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Mining and extractive activities
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Electrical energy production, transportation and distribution activities
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Water distribution and treatment activities for urban centers
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construction activities
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Commercial activities when there is no establishment
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Service provision activities when they are not provided from an establishment
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The activity of renting or selling real estate
In these cases, as a general rule, the activity is understood to be carried out in the municipality where the respective farms are located.
Location in which the activity is carried out
For the purposes of this tax, buildings, constructions and facilities and surfaces, covered or uncovered, open or not to the public, that are used for the exercise of any business or professional activity are considered premises. The artistic activity is understood to be carried out outside a premises and the place of performance will be the municipal area of the tax domicile of the taxable person.
The following are considered separate premises:
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Those that are separated by streets, paths or continuous walls, without passage gaps in them.
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Those located in the same building or adjacent buildings that have different doors for public service and are divided in any perceptible way.
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The floors of a building, whether or not they have interior communication, except when the same activity is carried out in them by a single owner.
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Stalls, drawers and compartments at fairs, markets or permanent exhibitions, provided they are isolated or independent for the placement and sale of goods.
If any of them is your case, you must pay the tax separately for each of these, with different installments.
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When it comes to manufacturers that carry out the manufacturing phases of a certain product in facilities not located within the same premises, but that make up an operating unit, all of them will be considered as a single premises, provided that said phases do not constitute for any activity that has independent taxation indicated in the Rates.
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When the facilities of a lodging or sports establishment are not located in the same premises.
The calculation depends on the type of fee.
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Minimum municipal fee
The surface area of the premises is considered to be that included within their perimeter expressed in square meters. The following considerations are taken into account for its calculation:
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If the premises has several floors, the surface area of all of them is added.
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The unbuilt or uncovered surface on which the activity in question is not directly carried out, or part of it, is not counted, such as that destined for roads, gardens, security areas, parking lots, etc.
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In certain premises, only certain percentages are taken as computable surface area, for example:
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In the unbuilt or uncovered surface that is dedicated to raw material warehouses, open-air dryers, water tanks and, in general, any aspect of the activity in question, 20% is computed.
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In sports facilities, 5% of its surface is computed.
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The surface area of sports facilities destined for stands, bleachers and other permanent facilities intended for the location of the public attending sports events is counted as 20%.
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The surface used for seasonal activities by occupying public roads with stalls and the like is counted as 40%.
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The covered or built surface of all types of sports facilities, as well as premises dedicated to cinematographic, theatrical and similar shows (except that occupied by stands, bleachers, seats), is counted 10%.
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The surface area of the premises intended for teaching in all grades is counted as 50%.
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The surface area of warehouses and warehouses of all kinds is counted as 55%.
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The area of covered parking is counted as 55%.
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Once the total computable surface area has been determined according to the previous rules, a general deduction of 5% is made for areas intended for shafts, company canteens, elevators, stairs and other elements not directly affected by the taxed activity.
The total amount of the value of the surface element will be weighted by applying the corresponding corrective coefficient according to the table contained in the following link, depending on the type of activity carried out by the taxable person and the amount of the fee that results for him from the application of the Rates before considering the surface element.
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- Provincial and national quota
To calculate the provincial and national quotas, the surface area of all the premises directly or indirectly affected by the activity must be added. To do this, all the m2 of computable surface according to the standards established for calculating the surface in minimum municipal quotas without applying any corrective index.
When quantifying the surface, tables are applied that take into account the legal population of the municipality in which the premises are located and the surfaces declared according to the previous rules.
Installed potency
It is the result of the sum of the nominal powers of the energy elements affected by the industrial equipment, of an electrical or mechanical nature.
The powers of the elements dedicated to heating, lighting, air conditioning, anti-pollution installations, personnel elevators, social services, health services and, in general, all those that are not directly affected by production, including those destined for production, are not considered installed power. to transformation and rectification of electrical energy. Furnaces and boilers that run on solid, liquid or gaseous fuels will not be considered either.
Legal population
The legal population of the municipality is made up of the total number of residents registered in the Municipal Register of Inhabitants , present and absent.
Capacity of performance venues
It is the capacity of the room or venue where the shows are held. When they are numbered, it is determined by calculating the number of locations involved. When they are row seats or standing seats distributed by rows, without numbering, one seat or seat will be estimated for every 50 centimeters of length.