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Manual de actividades económicas. Obligaciones fiscales de empresarios y profesionales residentes en territorio español

2.1 Forms

Form 840 or the one approved by local entities with delegated census management for municipal quotas.

Taxpayers exempt from IAE must declare all the economic activities they carry out and, where applicable, a list of the establishments or premises where they carry them out, on form 036 or 037).

Taxpayers who are not exempt from IAE, in addition to filing form 036, are obliged to file form 840 or the one approved by local entities with delegated tax register management for municipal amounts to report registrations, cancellations and variations.

Form 848 must be presented by the taxpayers who actually pay the IAE in order to show the net amount of their turnover;unless they have stated their amount in the Corporation Tax statement, the IRNR statement or in form 184 "Informative return.Organisations under the income allocation system”.