For permanent establishments with up to 300 m2 exhibition and sale surface area open to the public which undertake retail commercial activity or render any of the services listed in the rule’s annex (footwear, textile, food, drink, tobacco, financial assistance for insurance, real estate activities, real estate leasing and others) the requirement to obtain advance municipal licenses is eliminated in the following cases:
- the start up and development of commercial and service activity;
- change in ownership of commercial and service activity; and
- the undertaking of works that do not require a project plan and which are related to renovations preparing the shops for commercial activity.
This obligation is substituted by the obligation to file a declaration of liability or a preliminary communication, wherein the signee must expressly state that they meet the requirements specified by current law, and accompanied by the receipt of payment for any corresponding tax if required.
Commercial activity is authorized from such time when the declaration of liability or the preliminary communication is filed. Notwithstanding same, it does not prejudge compliance with applicable rules, nor does it limit the exercise of administrative powers to inspect and sanction.
For further information, please contact Wanda Cazalla: [email protected]