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V3293-20 ·6 November 2020 ·consulta-vinculante Medium impact
Tax

No IAE tax due for teleworking employees in municipalities

A professional services company asks whether it must pay IAE and waste collection tax in municipalities where its employees work from home. The DGT responds that employee residences are not the company's establishments because there is no direct availability over them.

In 6 key points

How it affects those involved

Companies operating with remote employees do not need to register for IAE or waste collection tax in municipalities where employees work from home, as those locations are not considered business establishments under the law.

Lifecycle

2020-11-06PublishedPublished 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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