Tax register of business owners, professionals and withholders

Who should be part of this census?

The Register of Business Persons, Professionals and Withholders will be made up of the people or entities that have implemented or will implement any of the activities or operations mentioned below within Spanish territory:

1. Business or professional activities. These shall be understood as those activities which, when carried out, confer the status of employer or professional on the party that carries them out, and shall include agriculture, forestry, livestock and fishing activities.

   The Register of Business Persons, Professionals and Withholders shall not include those parties that engage exclusively in the lease of properties exempt from Value Added Tax under the stipulations of Article 20.One.23 of Law 37/1992, of 28 December, concerning Value Added Tax, provided that their performance does not constitute the development of a business activity in accordance with the provisions of the regulations governing Personal Income Tax. Neither will the tax register include parties that deliver, on an occasional basis, new means of transport exempt from Value Added Tax by virtue of the provisions of Article 25(1) and 25(2) of the law governing said tax, or intra-Community acquisitions of goods exempt under the provisions of Article 26(3) of this law.

2. Payment of income subject to withholding or payment on account.

3. Intra-Community acquisitions of goods subject to Value Added Tax made by parties that do not act as employers or professionals.

The tax register shall also include people or organisations that are not resident in Spain according to the provisions of Article 6 of the consolidated text of the Non-Resident Income Tax Act, approved by Royal Decree-Law 5/2004, of 5 March, who carry out their activity in Spain through a permanent establishment or who receive income in Spain that is subject to withholding or payment on account, as well as the organisations stipulated in Paragraph c) of Article 5 of this Law.

Similarly, people or organisations that are not established in the area where the Value Added Tax applies shall be included in the census when they are required to pay this tax.

Likewise, people or organisations that do not meet any of the aforementioned requirements set out in this section but which are partners in, heirs to, community members or shareholders of entities in the income allocation system which engage in business or professional activities and are subject to taxation requirements arising from their status as members of these organisations shall also be included in the census.

The tax register of business persons, professionals and withholders will form part of the tax register of parties liable for taxation.