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V2667-17 ·19 October 2017 ·consulta-vinculante Medium impact
Tax

IAE registration must be carried out in the municipality where the business premises are located

The inquirer asks whether they must register in other municipalities if they own properties outside the location of their business premises. The DGT rules that the place where the activity is carried out is the municipal district where the premises from which the activities are conducted are situated.

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2017-10-19PublishedPublished 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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