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V3546-20 ·11 December 2020 ·consulta-vinculante Medium impact
Tax

Client offices visited by workers do not need to be declared as business premises

A staffing agency inquired whether it must declare both its own office and its clients' offices as business premises. The DGT ruled that only its leased office must be declared, as the clients' offices do not constitute its own premises.

In 5 key points

How it affects those involved

This ruling clarifies that for tax and administrative purposes, a service provider is not required to register the physical locations of its clients as its own business premises, even if its employees perform their duties there.

Lifecycle

2020-12-11PublishedPublished 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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