Activity finder and its tax obligations
This tool offers information on the groups or headings in which the economic activities included in the IAE Rates are classified, as well as the Tax Obligations corresponding to a specific economic activity and a specific tax profile defined by the user.
Optionally, it allows you to obtain a written copy in PDF format, for which it is necessary to authenticate with an electronic certificate or with the Cl@ve system, and provide an email account to send you the link to the PDF file.
To access and obtain all this information, enter one or more significant words of the activity to be classified or the code of a group or heading and press the "Search" button.
Help
If the search engine offers you several headings for the activity described, to determine the most appropriate one you must click on “See details” of each of them.
Information displayed
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Code and type of activity, Section, Division, Grouping, Group and Heading.
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Activity description and extended description: It is the name of the group or heading.
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Additional activities: Detail other activities included in the heading or group.
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INFORMA Frequently Asked Questions: Specifies other activities included in the heading or group contained in the INFORMA frequently asked questions.
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Consultations from the General Directorate of Taxes: Lists other activities included in the consultations of the General Directorate of Taxes.
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Synonyms of activity: To facilitate the search for the heading.
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CNAE correlation: The national economic activity codes (CNAE) are shown that, as a guide, could correspond to each heading.
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Glossary.
What is a business activity
Those classified in Section 1 of the rates have this consideration, if the activity is carried out in an organization (academy, clinic, etc.).
An entrepreneur is considered to be a natural person when the activity is carried out not as a manifestation of personal capacity, but as a consequence of putting the activity at the service of a business organization, formally unrelated to the personality. intrinsic professional of the professional.
What is a professional activity
Those classified in Section 2 of the rates, have this consideration as long as they are carried out by natural persons and the activity is carried out directly and personally.
professional is considered to be someone who, acting on his or her own behalf, personally develops the activity in question.
What is an artistic activity
Those classified in Section 3 of the rates have this consideration, regardless of the nature of the taxable person who carries them out as a natural person, legal entity or entity of article 35.4 of the LGT.