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V2667-17 19 October 2017 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE registration must be carried out in the municipality where the business premises are located

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.

The question raised

You wish to know whether it would be necessary to register in another municipality if any property is located outside the place where the premises from which the activity is carried out are situated.

The DGT's ruling

The place where the activities subject to tax are carried out is the municipal district in which the premises from which they are exercised are located. For commercial activities and the provision of services, it is considered that they are provided at a specific premises provided that they are effectively carried out from an establishment.

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