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V3548-20 11 December 2020 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

No IAE tax required in municipalities where remote work does not constitute an establishment

A consultancy firm asks whether it must pay IAE tax in municipalities where employees work remotely. The DGT responds that registration or payment of fees is not required in areas without a directly available premises or establishment.

The question raised

Question posed In view of the possibility of offering its workers the ability to perform their duties via telework in the following scenarios:

The DGT's ruling

The place where the activity is carried out is the municipality where the establishment from which the services are effectively provided is located. For a premises to be considered an establishment, the taxable person must have direct availability over it under any title. Therefore, the residences of employees where they perform telework are not considered company establishments as the company does not have direct availability over them. The company should only pay tax in the municipalities where it has premises or an establishment for the exercise of its activity.

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