Census of Employers, Professionals and Withholders:Census obligations

Beginning to engage in economic activities generates a set of tax-related duties, including duties of a census nature, which are obligatory at the national level for the people or organisations that engage in the relevant activity.

Parties that plan to engage in business or professional activities or provide compensation for activities subject to withholding must request, before they begin to engage in such activity, enrolment in the Census of Businessmen, Professionals and Withholders.This census forms part of the Census of Liable Taxpayers.

In particular, people or organisations will be included in the Census of Employers, Professionals and Withholders if they engage in or plan to engage in (inside Spain):

  • Business or professional activities.These shall be understood as those activities which, when carried out, confer the status of employer or professional on the party that carries them out, and shall include agriculture, forestry, livestock and fishing activities.
    The Census of Employers, Professionals and Withholders shall not include those parties that engage exclusively in the lease of properties exempt from Value Added Tax under the stipulations of Article 20.One.23 of Law 37/1992 dated 28 December concerning Value Added Tax, provided that this lease does not constitute engaging in a business activity under the provisions of the law that governs Income Tax.Neither will the census include parties that deliver, on an occasional basis, new means of transport exempt from Value Added Tax by virtue of the provisions of Article 25(1) and 25(2) of the law governing said tax, or intra-Community acquisitions of goods exempt under the provisions of Article 26(3) of this Law.
  • Payment of income subject to withholding or payment on account. 
  • Intra-Community acquisitions of goods subject to Value Added Tax made by parties that do not act as employers or professionals.

The census shall also include people or organisations that are not resident in Spain according to the provisions of Article 6 of the Rewritten Text of the Non-Resident Income Tax Act, approved by Royal Decree-Law 5/2004 dated 5 March, who carry out their activity in Spain through a permanent establishment or who receive income in Spain that is subject to withholding or payment on account, as well as the organisations stipulated in Paragraph c) of Article 5 of said Law (organisations in the Income Allocation system incorporated abroad with a presence in Spain).

Similarly, people or organisations that are not established in the area where the Value Added Tax applies shall be included in the census when they are required to pay this tax.

Likewise, people or organisations that do not meet any of the abovementioned requirements but which are partners in, heirs to, community members or shareholders of entities in the income allocation system which engage in business or professional activities and are subject to taxation requirements arising from their status as members of these organisations shall also be included in the census.

Information provided for the Census of Businessmen, Professionals and Withholders, apart from the information required for the Census of Liable Taxpayers, must also include any details relevant to the management of taxes on activities carried out by the taxpayers.Thus, for each person or organisation three types of supplementary information shall be included:

  1. Tax returns or self-assessments which taxpayers must submit on a periodic basis. 
  2. Tax situation of a liable taxpayer.This section includes specific details for each of the activities carried out as regards Income Tax or Corporation Tax, VAT, any inclusion in registers of large companies, of intra-Community operators or of monthly refunds, the classification of the economic activity in question as determined by the economic activities tax classification code, provided that no amendment is made to the stipulations of the Additional Fifth Provision of General Tax Law 58/2003 (see the Fourth Transitional Provision of the General Regulation on Tax Management and Inspection Actions and Procedures), as well as details on the location where the activities are carried out.
  3. Phone number, email address and web address.
In addition, any supplementary information required under the law for resident and non-resident organisations shall also be provided to and kept on record in the census.
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