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A perfumery company asks whether it must submit census declarations for each of its locations within large retail spaces and how this affects the Tax on Economic Activities. The DGT clarifies that a single declaration for the activity is sufficient and that spaces leased within large stores do not count as independent premises for municipal fee calculation.
Question raised
The entity must submit a single registration declaration in the Census of Entrepreneurs, Professionals, and Retainers for the activity carried out, without the need for independent declarations for each place of business, provided they perform the same activity. Regarding the Tax on Economic Activities, spaces leased within large retail formats are not considered owned premises for the calculation of the quota; therefore, no surface area element is imputed, nor is the location coefficient applied. The exemption for the commencement of activity in Spanish territory lasts for two tax periods, provided that the activity has not been previously carried out under a different ownership.
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