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A professional services company asks whether it must pay IAE and waste collection tax in municipalities where its employees work from home. The DGT responds that employee residences are not the company's establishments because there is no direct availability over them.
Cuestión planteada En el Impuesto sobre Actividades Económicas: lugar de realización de la actividad económica, en el supuesto de teletrabajo de sus empleados.
El lugar de realización de la actividad es el municipio donde radique el establecimiento desde el cual se prestan efectivamente los servicios. Para que un local sea considerado establecimiento, el sujeto pasivo debe tener disponibilidad directa sobre el mismo. Los domicilios de los empleados donde realizan teletrabajo no pueden considerarse establecimientos de la empresa al no existir dicha disponibilidad directa. Por tanto, no hay obligación de tributar en municipios donde no se disponga de local o establecimiento.
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