Those who are going to carry out activities or business or professional operations or pay yields subject to withholding must request, before the start , their registration in the Employers, Professionals and Retainers Census. This census is part of the Census of Tax Obligors.
They should be included in the census of entrepreneurs, professionals and retainers:
- The people or entities that carry out business or professional activities.
- The mercantile societies.
- Each partner, heir, commoner or participant of entities under the regime of income attribution that develop business or professional activities and have tax obligations derived from their status as members of such entities.
- Those who make intra-community acquisitions of goods subject to the Value Added Tax and do not act as entrepreneurs or professionals.
- Those who pay income subject to withholding or deposit on account.
- Persons or entities not resident in Spain that operate in Spanish territory through a permanent establishment or satisfy in that territory rents subject to withholding or deposit on account, as well as entities in attribution of income constituted abroad with presence in Spain, will also be included in this census. Spanish territory.
- Likewise, persons or entities not established in the territory of application of the Value Added Tax will be included in this census when they are taxable persons of said tax.