Companies incorporated in Spain as well as local Permanent Establishments are subject to the Tax on Economic Activities (hereinafter IAE) for the mere development of business activities, regardless they are carried out in a specific place of business (or not), and regardless if they are itemized by the so called IAE tariffs.
In relation to your specific duties under this tax, we strongly recommend to carry out a tax assessment before December 31st, in order to verify the amount payable as a consequence of this tax obligation. Furthermore Auxadi will carry out a Webinar, next Wednesday, December 13th, at 16.00 CET (in Spanish) and at 17.00 CET (in English), to explain in more detail this obligation. Only for Clients.