News published in INFORMA in September

Article 43 of Royal Decree-Law 7/2026 has introduced a modification to rule 14.1. A) that determines the Exclusion of electric ovens and boilers of the calculation of the installed power.

For the purpose of determining the square meters of surface area of ​​the premises for the application of the fee, in the case of section 751.2, it is necessary to calculate 55% of the total surface area of ​​the premises. Once that 55% has been determined, it will be necessary to apply the deduction of all accesses, ramps, interior roads, as well as all accessory spaces and elements.

To calculate the IAE fee for tourist accommodation activity in homes, group 685, the following must be taken into account: number of available places and the surface of premises or homes where the activity takes place. In tourist accommodations only It accounts for 60% of its total surface area after applying a 40% deduction.

The activity of Provision of design and implementation services for gamified narrative experiences applied to tourist and cultural environments is classified under heading 966.9, -Other cultural services ncop-, for the provision of sociocultural services.