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V2586-22 ·21 December 2022 ·consulta-vinculante Medium impact
Tax

Place of economic activity determination for businesses without physical premises

A trading and mediation company asks where its economic activity is carried out, as it has no physical location, with administrative staff working remotely and sales staff visiting clients. The DGT responds that, in the absence of a dedicated establishment, the place of activity is the municipality where sales are concluded.

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2022-12-21PublishedPublished 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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