Premises indirectly affected by the activity
Premises indirectly related to the activity (warehouses, deposits, management centres, etc.)
The comments made previously about the premises where the activity is carried out are also applicable to those indirectly affected by the activity. These premises are those in which the activity itself is not carried out but which are necessary for it to be carried out: management centres, administrative offices, computing centres, warehouses, depots...
Use or destination (boxes 466 and 467 or, where applicable, 489 and 490)
These boxes will indicate the use or purpose of the premises indirectly affected by the activity, according to the following table:
|
USE OR DESTINATION |
|---|
|
Store |
|
Deposit |
|
Steering Center |
|
Administrative office |
|
Computing center |
|
Other |
Example: Taxpayer who is going to carry out the activity of plumbing installations (section 504.2 of IAE ) and has a warehouse where the materials are stored and an office. To complete page 4, the following must be taken into account:
First, fill in the data corresponding to the activity in boxes 400 to 404. Next, complete the section “The activity is carried out outside a specific location” stating “high” as the reason for filing and the municipality and province where the activity will primarily be carried out.
On the other hand, in the section corresponding to indirectly affected premises, it will be completed by putting LOCAL number 1/2 for the office and LOCAL number 2/2 for the warehouse, or vice versa, along with the rest of the data. When recording this data, the recording application will assign a reference number to these premises for identification purposes.