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 rates. Some tax elements are defined and regulated in the Tax Instruction (surface area of premises, installed power, legal population, capacity), others in the notes attached to the headings (power in generators and contracted) and, finally, others are included in the Tariffs, although they are not defined in them or in the Instruction, as they are defined in other non-tax regulations.
The tax elements that apply in each case are those contained in the section corresponding to the activity in question, in addition to the calculation of the tax element of the surface area of the premises. They are measured on the date the tax accrues.
The Tax Instruction contains the regulation of the following tax elements:
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Surface area of the premises
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Installed potency
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Population of law
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Capacity of performance venues
These tax elements are not the only ones used to quantify the quotas, but rather the most general ones, and this is the reason why a specific regime has been regulated for each of them. Tax elements include, for example, the number of vehicles, display cases, exhibitors, tables, boats, vending machines, rooms or spaces.
Surface area of the premises
The Common Note to the First Section of the Tariffs provides that the fees listed in this Section shall be completed with the amount resulting from applying the tax element consisting of 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 location, the place of performance is the municipality in which the location is located. If, on the other hand, the activity is not carried out in a location, the place of performance is the municipality determined depending on the type of activity. For example:
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If it is retail trade, the place of performance is in the municipality where the operations are carried out.
- If it is a 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 a specific location for the purposes of this tax:Industrial activities
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Commercial activities if you have an establishment
- Service provision activities provided they are provided in an establishment.
Activities that are not carried out in a specific location
The following are considered not to be carried out in a specific location for the purposes of this tax:
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Mining and extractive activities
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The activities of production, transportation and distribution of electric energy
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Water distribution and treatment activities for urban centers
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Construction activities
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Trading 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.
Premises where the activity is carried out
For the purposes of this tax, premises are considered to be buildings, constructions and installations and surfaces, whether covered or uncovered, open or not to the public, that are used for the exercise of any business or professional activity. Artistic activity is understood to be carried out outside a premises and the place of performance will be the municipal district of the tax domicile of the taxpayer.
The following are considered separate premises:
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Those separated by streets, paths or continuous walls, without a passageway 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 internal 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 that they are isolated or independent for the placement and sale of goods.
If any of these is your case, you will have to pay the tax separately for each of these, with different installments.
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In the case of manufacturers who carry out the manufacturing phases of a particular product in facilities not located within the same premises, but which form part of an operating unit, the set of all of them will be considered as a single premises, provided that said phases do not constitute an activity in themselves that is designated as independent taxation in the Tariffs.
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When the facilities of a lodging establishment or sports facilities are not located on 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 the area 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 area on which the activity in question is not directly carried out, or part of it, such as that intended for roads, gardens, security zones, parking lots, etc., is not counted.
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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 area that is used for raw material storage, open-air drying rooms, water tanks and, in general, for any aspect of the activity in question, 20% is computed.
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In sports facilities, 5% of their surface area is counted.
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The surface area of sports facilities intended for stands, bleachers and other permanent facilities intended for the location of the public attending sports events is computed as 20%.
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The surface area used for seasonal activities through the occupation of public roads with stalls and similar is computed 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 computed as 10%.
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The surface area of the premises intended for teaching at all levels is computed as 50%.
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The surface area of warehouses and deposits of all kinds is computed as 55%.
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The surface area of covered parking is calculated 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 applied for areas intended for spaces, company canteens, elevators, stairs and other elements not directly related to the taxed activity.
The total amount of the surface element value will be weighted by applying the corrective coefficient that corresponds to the table contained in the following link, depending on the type of activity carried out by the taxpayer and the amount of the fee that results for the latter 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 premises directly or indirectly affected by the activity must be added together. To do this, all the m2 of computable surface according to the rules established for calculating the surface area in minimum municipal quotas without applying any corrective index.
In quantifying the surface area, 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 installed capacity is not considered to be the power of 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 related to production, including those intended for the transformation and rectification of electrical energy. Furnaces and boilers that run on solid, liquid or gaseous fuels will not be considered either.
Population of law
The legal population of the municipality is made up of the total 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, this is determined by counting the number of locations they contain. In the case of continuous seats or standing places distributed in unnumbered rows, one seat or place will be estimated for every 50 centimeters of length.