News published in INFORMA in February

In general, the place where business activities are carried out will be the municipality in which the premises are located, with the understanding that service provision activities are carried out on the premises, provided that they are actually provided from an establishment. All actions carried out by the owners of business activities that are carried out in a specific location are deemed to have been carried out in the corresponding premises. In this regard, it should be noted that the areas of the homes of employees from where they work remotely cannot be considered establishments, since in said areas, from the point of view of the taxpayer providing the service contemplated, the circumstance of direct availability on them does not occur.

Individuals or entities that carry out or are going to carry out business or professional activities in Spanish territory or pay income subject to withholding must notify the tax authorities through the corresponding census declarations of their registration in the Census of Businesspeople, Professionals and Withholders, any changes that occur in their tax situation and their deregistration from said census. They are also required to identify the economic activities they carry out, as well as the establishments and premises in which these activities are carried out, and to report any registration, variation or deregistration of these or those establishments and premises. If you are exempt from the IAE you do not have to submit the specific declarations for the Tax on Economic Activities (form 840), but for the mere exercise of carrying out an economic activity you must submit the census declarations for registration, modification or cancellation (form 036 or 037).