PAGE 4. Declaration of economic and local activities
This page will be used to communicate the registration, cancellation or change of any of the data corresponding to the activities or the list of establishments or premises in which they are carried out.
A sheet will be completed for each activity. The determination of the same must be made in accordance with the rules and classification of the Tax on Economic Activities or according to the type of activity when it concerns activities that are not part of the taxable event of said Tax.
As many additional sheets as necessary must be completed.
A) Activity
The code/type of activity will be completed according to the following codification:
Economic activities that form part of the taxable event of the Tax on Economic Activities
|
Code |
Type of activity |
|---|---|
|
A01 |
Rental of premises |
|
A02 |
Independent livestock |
|
A03 |
Other businesses |
|
A04 |
Artistic and Sports |
|
A05 |
Professionals |
Economic activities that are not part of the taxable event of the Tax on Economic Activities
|
Code |
Type of activity |
|---|---|
|
B01 Agricultural |
Rental of premises |
|
B02 Livestock |
Independent livestock |
|
B03 Forestry |
Other businesses |
|
B04 Mussel production |
Artistic and Sports |
|
B05 Fishing |
Professionals |
B) Place of the activity
The activity takes place in a specific location (locations directly related to the activity)
Box 412bis “Cadastral Ref. Indicator” (next to box 412 of the “Cadastral Reference”), shows the following 4 values in a drop-down menu :
- Property located in Spain, except the Basque Country or Navarre.
- Property with cadastral reference located in the Basque Country.
- Property with cadastral reference located in Navarra.
- Property without cadastral reference (pending assignment).
It is mandatory and:
If you select "1", you MUST INCLUDE a valid cadastral reference in box 412.
If you select "2" or "3", you MUST INCLUDE a valid regional cadastral reference in box 412.
If selects "4", it WILL NOT BE MANDATORY to enter a cadastral reference in box 412.
Premises indirectly related to the activity (warehouses, deposits, management centres, etc.)
Box 433bis “Cadastral Ref. Indicator” (next to box 433 of the “Cadastral Reference”), shows the following 4 values in a drop-down menu :
- Property located in Spain, except the Basque Country or Navarre.
- Property with cadastral reference located in the Basque Country.
- Property with cadastral reference located in Navarra.
- Property without cadastral reference (pending assignment).
It is mandatory and:
If you select "1", you MUST INCLUDE a valid cadastral reference in box 433.
If you select "2" or "3", you MUST INCLUDE a valid regional cadastral reference in field 433.
If selects "4", it WILL NOT BE MANDATORY to enter a cadastral reference in box 433.