2. Economic Activities Tax
The Tax on Economic Activities (IAE) is a direct tax of a real nature that taxes the exercise in national territory of business, professional or artistic activities, whether or not they are carried out in a specific location and whether or not they are specified in the tax rates.
Its management is shared between the General Administration of the State and the local Administrations or CC. AA. , depending on the type of fee (municipal, provincial or national) by which the corresponding activity is taxed.
The electronic headquarters of the Tax Agency incorporates a virtual assistance tool called " Activity Search and its tax obligations ", where you can consult, among other issues, the classification of the economic activities carried out or that you are going to develop, in their corresponding groups or headings according to the Tax Rates on economic activities.
Census management (formation of tax registration, classification of activities and allocation of quotas) is exclusive to the State Tax Administration. However, the notification of these acts, as well as the notification of the settlements that determine the tax debts, can be carried out by both the City Councils and the State Administration.
The census management of national and provincial quotas is carried out by the AEAT .
The census management of municipal quotas can be delegated to the Autonomous Communities, City Councils, Provincial Councils, Cabildos or Island Councils and to other entities recognized by the laws that request it.
Taxable subjects of IAE are natural persons , legal persons and entities without personality legal that carry out, in national territory, business, professional and artistic activities; except agricultural, dependent livestock, forestry and fishing.
They are exempt from IAE , among others:
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Natural persons, whether or not they are residents in Spanish territory.
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Taxpayers of Corporate Tax, civil companies and entities of article 35.4 of Law 58/2003, of December 17, General Tax, that have a net amount of turnover less (INCN) than 1,000,000 of euros. (1)
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Taxpayers for IRNR , who operate in Spain through a permanent establishment, and have a net turnover of less than 1,000,000 euros. (2)
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Taxable persons who begin the exercise of their activity in Spanish territory, during the first two tax periods of this tax in which it is carried out.
For these purposes, it will not be considered that the beginning of the exercise of an activity has occurred when it has previously been carried out under another ownership, a circumstance that will be understood to occur, among other cases, in cases of merger, division or contribution of branches. of activity.
Taxpayers exempt for all their economic activities, do not have to present their own declaration from the IAE , but that the presentation of the census declarations of registration, modification or cancellation (form 036) will be sufficient and sufficient.
Link to information and procedures of IAE
(1) (2) To determine the INCN the following rules will be taken into account: (Back 1) (Back 2)