Tuesday, June 6, 2023, 2:18 p.m.
The Supreme Court published a ruling on Tuesday in which it declares that the owners of restaurants that had to close their doors due to the state of alarm derived from the coronavirus health crisis can benefit from a reduction in the Tax on Economic Activities ( IAE).
This rate that the municipalities demand will be reduced proportionally to the time in which they suffered this total stoppage of the business, according to the sentence referring to all the hotel and restaurant companies. The text indicates that the total closure was ordered by the decree approving the state of alarm, but that it does not determine by itself the absence of activity. For this reason, the High Court considers that the industrial stoppage regime must be applied, which implies a reduction in the proportional part of the quota according to the time in which the company had ceased to function.
In addition, the ruling indicates that businessmen should not prove the stoppage or closure of their business in particular, nor should they inform the Administration of this circumstance, since both derive directly from the law that imposes them as a consequence of the health crisis.
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