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

2.1.1 When

  • Form 840

    • Registration statement due to beginning of activity:before 1 month has elapsed since the start.

    • Registration statement due to ceasing to enjoy exemption:December prior to the year in which they are required to pay tax for failing to meet the conditions to enjoy it.

    • Declaration of variation:1 month as from the amendment.

    • Change statement:1 month from cessation.

    • Cancellation statement due to ceasing to enjoy exemption:December prior to the year in which they cease to be required to pay tax in order to qualify for an exemption.

  • Form 848

    Between 1 January and 14 February of the financial year in which the communication is to take effect in the IAE.