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):
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: