News published in INFORMA in February

In general, the place where business activities are carried out will be the municipal area in which the premises are located, it being understood that the activities of providing services are carried out locally, provided that they are actually provided from an establishment. All actions carried out by the owners of business activities carried out in specific premises are understood to be carried out in the corresponding premises. In this sense, it should be noted that the areas of the homes of its employees from where they work teleworking cannot be considered establishments, since these areas do not occur, from the point of view of the taxable person providing the service that The circumstance of direct availability of them is contemplated.

Persons or entities that develop or are going to develop business or professional activities in Spanish territory or satisfy income subject to withholding must notify the Tax Administration through the corresponding census declarations of their registration in the Census of Entrepreneurs, Professionals and Withholders, the modifications. that occur in their tax situation and the reduction in said census. They are also obliged to identify the economic activities they carry out, as well as the establishments and premises in which said activities are carried out, and will communicate the registration, variation or cancellation in those or in these. In the case of being exempt from IAE you do not have to present the specific declarations of the Tax on Economic Activities (form 840), but for the mere exercise of carrying out an economic activity you must present the census declarations registration, modification or cancellation (form 036 or 037).