Specific to the Autonomous Community of the Canary Islands
The people or entities that develop or are going to develop business or professional activities in the Canary Islands must notify the Canary Islands Tax Administration through the corresponding census statement.
The census declaration of commencement of activity must be presented in the official form 400, in the corresponding office of the Ministry of Economy and Finance in whose territorial area the taxpayer has his fiscal domicile.
In case of modification or cessation of the activity, the taxpayer must communicate the variation or cessation of the activity by means of the declaration within a period of one month from the modification or cessation.
New Company Limited Company
Given the exemption of the census declaration that this type of company has and its replacement by the DUE, by order of May 23, 2003, the Ministry of Economy and Finance of the Canary Islands Autonomous Government has approved the data that must appear in the DUE , and its format, regarding the tax situation and declarations - settlements related to the taxes managed by the Autonomous Community of the Canary Islands.
Tags: census procedure, CCAA, people, entities, development, communication, Canary Islands Tax Administration, census declaration, activities, tax address, presentation, model, variations, modification, termination, term, management, DUE, approval, taxes.