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V2456-20 ·17 July 2020 ·consulta-vinculante Medium impact
Tax

Registration in the alarm installation category must be maintained if the activity has not ceased

A company has enquired whether it must maintain its registration under the alarm installation category or if it should only register when new clients arise. The DGT has ruled that registration must be maintained as long as the effective exercise of said activity has not ceased.

In 6 key points

How it affects those involved

Businesses must ensure continuous registration in their specific tax category as long as they remain active, regardless of the frequency of new contracts.

Lifecycle

2020-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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