Economic Activities Tax
Find out who must file, the reasons, form and deadline for filing Form 840 of the Tax on Economic Activities or if you are exempt from paying this tax.
If you are exempt from the IAE for all your economic activities, the presentation of your census declarations (form 036) replaces the presentation of the specific declarations of the IAE (form 840).
On the other hand, if you are not exempt from the IAE or you are only exempt for one or more of your activities, you must submit the corresponding registration, variation and cancellation declarations in the IAE using form 840, which, in no case, exempts you from the obligation to submit the corresponding census declaration. Likewise, you must request, where applicable, the exemption in the IAE that corresponds to you through form 840.
You can access more detailed information at Information declarations. IAE. Other taxes, fees and other property benefits/Tax on Economic Activities.