Skip to content
Back to index
V3546-20 11 December 2020 · SG de Tributos Locales Criterion in force
OTRO · iae

Client offices visited by workers do not need to be declared as business premises

A staffing agency inquired whether it must declare both its own office and its clients' offices as business premises. The DGT ruled that only its leased office must be declared, as the clients' offices do not constitute its own premises.

The question raised

As an extension to consultation V2499-20, it is desired to know whether the company should declare only its leased office, where it carries out, among others, the activity related to heading 849.6, as a premise affected by the activity, or whether it should declare as premises affected by the same the offices of its clients where it dispatches its workers.

The DGT's ruling

The place where the personnel supply activity is carried out is the municipality where the establishment from which the services are effectively provided is located. The clients' offices are not considered premises for IAE purposes because the company does not have direct control over them. Therefore, the activity is considered to be carried out at a permanent establishment in the company's own office.

Book your free first meeting