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The inquirer asks whether they must register in other municipalities if they own properties outside the location of their business premises. The DGT rules that the place where the activity is carried out is the municipal district where the premises from which the activities are conducted are situated.
Cuestión planteada Desea saber si se tendría que dar de alta en otro municipio si algún inmueble se encuentra fuera del lugar donde radica el local desde el que se realiza la actividad.
El lugar de realización de las actividades gravadas por el impuesto es el término municipal en el que esté situado el local desde el que se ejercen. Para actividades comerciales y de prestación de servicios, se considera que se prestan en un local determinado siempre que se realicen efectivamente desde un establecimiento.
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