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V0055-14 14 January 2014 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE must be paid in every municipality where a business premises is held

A social services company inquired whether it must register for the Economic Activities Tax (IAE) in municipalities where it provides services without having a physical premises. The Directorate General for Taxes (DGT) ruled that the obligation to register and pay arises only for each premises where the activity is carried out.

The question raised

The consultant poses:

The DGT's ruling

The place where the activity is carried out is the municipal district where the establishment from which the services are provided is located. If the same activity is carried out in several premises, the taxpayer must pay as many minimum municipal quotas as there are premises. There is no obligation to submit a registration declaration in the IAE register in those municipalities where services are provided but no physical establishment is available.

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