Relevant issues regarding IAE
You will find information relating to the elements of this tax
The tax elements are the indicative modules of the activity that determine the tax rates.Some tax elements are defined and regulated in the Tax Instruction (surface area of the premises, installed power, population entitled, capacity), others in the notes attached to the headings (power in generators and contracted power) and, finally, others are included in the Tariffs, although they are not defined either in them or in the Instruction, as they are defined in other non-tax rules.
The tax elements that apply in each case are those contained in the heading corresponding to the activity in question, in addition to the computation of the surface tax element of the premises.They are measured at the date of accrual of tax.
The Tax Instruction contains the regulation of the following tax elements:
Surface area of premises
Capacity of entertainment venues
These tax elements are not the only ones used for the quantification of quotas, but the most general ones, and this is the reason why a specific regime has been regulated for each of them.Taxable items include, for example, the number of vehicles, showcases, displays, tables, boats, automatic machines, rooms or seats.
Surface area of premises
The common note to the first section of the Tariffs provides that the quotas set out in this section shall be supplemented by 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.
Venue 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 on specific premises, the place of performance is the municipal district in which the premises are located; if, on the other hand, the activity is not carried out on premises, the place of performance is the municipal district to be determined depending on the type of activity.For example:
In the case of retail trade, the place of performance is in the municipality where the transactions take place.
- If it is the provision of services, it will be the municipal district where it is provided.
Activities carried out in specific premises
The following activities are considered to be carried out on specific premises for the purposes of this tax: Industrial activities
Commercial activities if there is an establishment
- Service activities provided that they are carried out in an establishment.
Activities not carried out in specific premises
They are deemed not to be carried on in specific premises for the purposes of this tax:
Mining and extractive activities
The activities of production, transport and distribution of electrical energy
Water distribution and treatment activities for urban settlements
Trading activities in the absence of a place of establishment
Service activities when they are not provided from an establishment
The business of renting or selling real estate
In these cases, as a general rule, the activity is deemed to be carried out in the municipality where the respective holdings are located.
Premises where the activity is carried out
For the purposes of this tax, premises are considered to be buildings, constructions and installations and areas, whether covered or uncovered, open or not to the public, which are used for the exercise of any business or professional activity.The artistic activity is understood to be carried out outside premises and the place of performance shall be the municipal district of the taxable person's tax domicile.
The following are considered separate premises:
Those separated by streets, roads or continuous walls, without a passageway in them.
Those located in the same building or adjoining buildings that have different doors for public service and are divided in any perceptible way.
The flats of a building, whether or not they have internal communication, except when the same activity is carried out by a single owner.
Stalls, crates and compartments at fairs, markets or permanent exhibitions, provided that they are isolated or independent for the placement and sale of goods.
If any of these are the case, you will have to pay the tax separately for each of them, with differentiated instalments.
In the case of manufacturers who carry out the manufacturing stages of a given product in installations not located within the same premises, but which form an operating unit, all of them will be considered as a single premises, provided that these stages do not in themselves constitute an activity which is taxed independently in the Tariffs.
Where the facilities of an accommodation or sports establishment are not located on the same site.
The calculation depends on the type of quota.
Minimum municipal fee
The surface area of the premises is considered to be the area within the perimeter of the premises expressed in square metres.The following considerations are taken into account for their computation:
If the premises have several floors, the surface area of all of them is added together.
Non-built or uncovered area on which the activity in question is not directly carried out, or part of it, such as roadways, gardens, security areas, car parks, etc., is not counted.
For certain premises, only certain percentages are taken into account, for example:
Unbuilt or uncovered area used for raw material storage, open-air drying sheds, water tanks and, in general, any aspect of the activity in question is computed at 20%.
In sports facilities, 5% of the surface area is taken into account.
The surface area of sports facilities destined for grandstands, stands and other permanent facilities for the location of the public attending sporting events, is computed at 20%.
The area used for seasonal activities by occupying the public highway with stalls and the like is computed at 40%.
The covered or constructed surface area of all kinds of sports facilities, as well as premises dedicated to cinematographic, theatrical and similar shows (except that occupied by stands, bleachers, seats), is computed at 10%.
The surface area of the premises destined to education in all its grades, is computed at 50%.
The surface area of warehouses and depots of all kinds, 55% is computed.
55% of the surface area of the covered car parks is taken into account.
Once the total computable surface area has been determined in accordance with the above rules, a general deduction of 5% is made for areas used for openings, company canteens, lifts, stairways and other elements not directly related to the taxable activity.
The total amount of the value of the surface area element will be weighted by applying the corresponding weighting coefficient according to the table contained in the following link, depending on the type of activity carried out by the taxpayer and the amount of the tax liability resulting from the application of the Rates before taking into account the surface area element.
- Provincial and national quota
To calculate the provincial and national quotas, the surface area of all premises directly or indirectly involved in the activity must be added together.For this purpose, all the m2 of computable surface area are added together according to the rules established for the calculation of the surface area in minimum municipal quotas without applying any corrective index.
In the quantification of the surface area, tables are applied that take into consideration the legal population of the municipality in which the premises are located and the surface areas declared according to the above rules.
It is the sum of the nominal powers of the energy elements attached to the industrial equipment, of an electrical or mechanical nature.
Installed power does not include the power of elements dedicated to heating, lighting, air conditioning, anti-pollution installations, personnel lifts, social services, health services and, in general, all those that are not directly related to production, including those destined to the transformation and rectification of electrical energy.Furnaces and boilers fired by solid, liquid or gaseous fuels shall not be considered.
The de jure population of the municipality is made up of the total of the residents registered in the Municipal Register of Inhabitants, present and absent.
Capacity of entertainment venues
It is the capacity of the hall or venue where the shows are held.When they are numbered, it is fixed by counting the number of seats they consist of.In the case of continuous seating or standing places distributed in rows, without numbering, one seat or place shall be estimated for every 50 centimetres of length.