Economic Activities Tax
Find out who must submit, causes, form and deadline for submitting form 840 of the Tax on Economic Activities or if you are exempt from paying this tax
If you are exempt from IAE for all your economic activities, the presentation of your census returns (form 036) replaces the presentation of the specific declarations of IAE (model 840).
On the contrary, if you are not exempt from IAE or you are only exempt for one or some of your activities, you must submit the corresponding registration, variation and deregistration declarations in IAE through form 840, which, in no case, exempts you from the obligation to present the corresponding census declaration. Likewise, you must request, if applicable, the exemption in the IAE that corresponds to you through form 840.
You can access more detailed information in Informative statements. IAE. Other taxes, fees and other property benefits/Tax on Economic Activities.