La comunicación de apertura de centro de trabajo en la Consejería de Trabajo de la Comunidad Autónoma correspondiente es un trámite obligatorio que se debe realizar de forma previa al inicio de la actividad o como máximo hasta 30 días después de su inicio. En el caso de los trabajadores por cuenta propia, no es obligatorio salvo que:
- Establezcan la actividad en lugar distinto de su propio domicilio.
- Tengan trabajadores a su cargo.
- La actividad a realizar no esté considerada inocua y requiera calificación ambiental.
Incluso siendo trabajador autónomo, sin empleados a cargo y desarrollando una actividad inocua desde el propio domicilio, puede ser conveniente comunicar la apertura de centro de trabajo, por ejemplo, para justificar la dedicación de parte de su superficie a la actividad y la inclusión de una parte proporcional de los gastos y suministros del inmueble como gasto deducible.
Pero en caso de ser trabajador autónomo, con trabajadores a cargo o desarrollando la actividad en local distinto del domicilio particular, es obligatorio comunicar la apertura de centro de trabajo.
Igualmente, si la actividad a desarrollar es alguna de las incluidas en el anexo I del Reglamento de los Servicios de Prevención (ver Real Decreto 39/1997) es obligatorio comunicar la apertura de centro de trabajo incluso si se desarrolla en el propio domicilio.
Los incumplimientos de esta obligación pueden suponer sanciones de entre 60 y 625 euros. Cuando la actividad tenga la calificación de peligrosa, insalubre o nociva por los elementos, procesos o sustancias que se manipulen, estas multas pueden ascender hasta 6.250 euros.
Este trámite es independiente y no tiene absolutamente nada que ver con la Licencia de apertura y actividad que corresponde obtener ante el Ayuntamiento del municipio en el cual la empresa ejercerá su actividad.
El trámite es relativamente sencillo, regulado en la Orden TIN/1071/2010, de 27 de abril, sobre los requisitos y datos que deben reunir las comunicaciones de apertura o de reanudación de actividades en los centros de trabajo. En el caso de Andalucía se realiza ante la Consejería de Empleo, Formación y Trabajo Autónomo, tanto presencialmente como por Sede Electrónica, como se explica en este enlace con información sobre el procedimiento.
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