Activities that are carried out or not in a specific location

The following activities are carried out in a specific location:

• Industrial ones in general.
• Commercial ones, provided that the taxpayer has an establishment.
• Service provision activities, provided that they are actually provided from an establishment.
• Professionals, provided that the taxpayer has an establishment.

On the contrary, the following activities are not carried out in a specific location :

• Mining and extractive activities in general. The production, transportation and distribution of electrical energy. The crude oil distribution
• Construction activities.
• Trading activities when the taxpayer does not have an establishment to carry out the activity.
• Service provision activities, when the services are not actually provided from an establishment.

It is considered that services are not provided from an establishment for the provision of which material elements are involved, such as mechanically propelled vehicles, railways, highways, recreational machines, etc. For example: transport activity.

When a property is used jointly for housing and for carrying out an economic activity, only the part of the property in which the activity in question is actually carried out will be considered premises.