Consultation:
If there is a warehouse or storage facility separate from the establishment where the activity is carried out, should its floor area be added to that of the establishment, or should the warehouse area be disregarded because it is separate?
Short response:
The floor area of the premises is taken from the area used for the Business Tax (IAE). Since warehouse floor area is included for IAE purposes under Rule 14.1.F(b), it is also taken into account under the objective assessment method. Accordingly, 55% of the floor area of warehouses or storage facilities is counted.
Long response:
For an extended response is required to use EasyTax
Normative:
Historical: Rule 14.1.F(b), section 5, Royal Decree 1175/1990 of 28 September 1990.
Historical: Directorate-General for Taxation (DGT) ruling 0394-02, dated 11 March 2002.
Historical: Instruction 2.1, Phase 1, fourth stage, Ministerial Orders.
Historical: DGT rulings V2333-06 (23/11) and V2060-05 (14/10).
ID:
125761
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