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V3548-20 ·11 December 2020 ·consulta-vinculante Medium impact
Tax

No IAE tax required in municipalities where remote work does not constitute an establishment

A consultancy firm asks whether it must pay IAE tax in municipalities where employees work remotely. The DGT responds that registration or payment of fees is not required in areas without a directly available premises or establishment.

In 6 key points

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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