Registration with the IAE


Legal regulation

Legislative RD 2/2004, of March 5, which approves the revised text of the Law regulating local Treasuries and RD 1041/2003, of August 1, which approves the regulation by which the Certain tax censuses are regulated and other regulations related to the Tax on Economic Activities are modified, together with Order HAC / 2572/2003, of September 10, which approves model 840 of the IAE declaration, they constitute the regulations to have consider.

Enrollment training

The Economic Activities Tax will be managed from your registration. Enrollment will be formed annually by the State Tax Administration and will be made up of comprehensive censuses of taxpayers who carry out economic activities and are not exempt from the tax, grouped according to the type of quota, national, provincial or municipal, for which taxed and classified by sections, divisions, groups, groups and epigraphs. Enrollment for each fiscal year will close as of December 31 of the previous year and will include additions, variations and cancellations produced during said year.

Obligation to declare discharge

Taxpayers who are not exempt from the tax are obliged to make the declaration of registration in their registration and to manifest all the elements necessary for their inclusion in it.

The registration declarations will be formulated separately for each activity, and will include, among other information, all that is necessary for the qualification of the activity, the determination of the group or heading and the quantification of the quota.

Registration with the IAE of the SLNE

For the purposes of registration in the IAE of the New Company Limited Company, the STT will send the competent Tax Administration the data contained in the DUE, as provided by Decree 682/2003, of June 7.

Tax Exemptions

They are exempt from the Tax on Economic Activities:

- People and entities whose net amount of the combined figure of all their businesses does not exceed the amount of one million euros during the year prior to the accrual of the tax - Regardless of this business figure, if an activity is started, no This tax will have to be paid during the first two years of activity.- The IAE declaration will be carried out by subject and non-exempt taxpayers.- The presentation of the census declaration replaces the IAE presentations, in these cases (Art. 14 RD 1065/2007).

Model and deadline for submission

The tax return will be presented in the official form 840, in print or electronically. In the latter case, as long as it does not involve the presentation of documents and meets the conditions established by the order that regulates it. The deadline for submission will be one month from the start of the activity.

Tax fee

The tax rate will be that resulting from applying the tax rate and the coefficients and bonuses provided for in the law, and where appropriate, those provided by each City Council.

The competent administration will be in charge of practicing the corresponding liquidation, which will be notified to the taxpayer who must make the appropriate income.

Variation and cancellation declarations

The taxpayers included in the tax registration will be obliged to present a declaration, by means of which the physical, economic or legal variations that occur in the exercise of the taxed activities and that have significance for the purposes of their taxation by this tax, within a month from when the variation occurred.

Likewise, taxpayers who cease to carry out an activity, will be obliged to submit a declaration of withdrawal from the activity within a period of one month from the date on which the cessation occurred.

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