Economic Activities Tax

Form 840.

• Discharge declaration:

  • Taxpayers not exempt from IAE , 1 month from the start of the activity.

  • Taxpayers who have been applying for a tax exemption and lose the right to apply it: month of December prior to the year in which the taxable person becomes obligated.

• Variation declaration: 1 month from the date of variation.

• Declaration of withdrawal:

  • Taxpayers not exempt from IAE : 1 month from termination.

  • Taxpayers who apply any tax exemption: during the month of December prior to the year in which the taxpayer is exempt from paying this tax.

The deadline for payment of municipal fees is determined based on the day of notification and will be indicated on the receipt. The deadline for the payment of the provincial and national fees will be that established, for this purpose, in the Resolution of the AEAT that is published each year.

Form 848. Communication of the net amount of the turnover: January 1 to February 14 of the year in which the communication must take effect.