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Information returns. IAE. Other taxes, duties and other capital benefits

Find out more and access the procedures for informative tax returns, economic activity tax and other taxes, duties and other capital benefits

  • 2024 Informative Statements Campaign

    Campaign Start: January 1, 2025. Some of the new features included are subject to the approval of the regulations that are currently being processed.

  • Informative tax returns

    Find information on which tax returns to file, when to file them and how to file them

  • Economic Activities Tax

    The IAE taxes the development of economic activities in Spanish territory. Economic activities are those that involve the independent management of means of production and/or human resources with the aim of participating in the production and distribution of goods and services.

  • Wealth Tax

    Wealth Tax is levied on the net wealth of individuals, i.e. all the assets and rights of economic content of which they are the owner, less any charges and encumbrances that reduce their value, as well as the debts and personal obligations for which the owner is liable

  • Temporary Solidarity Tax on Large Fortunes

    Access the service to complete and submit the Tax, the deadline for submission of which begins on July 1

  • Tax on Financial Transactions

    It is an indirect tax on onerous acquisitions of shares in Spanish companies with a market capitalisation of more than 1 billion euros, in the form and under the conditions established by law

  • Tax on Certain Digital Services

    This is an indirect tax on the provision of certain digital services involving users located in Spanish territory

  • Transfer Tax and Stamp Duty in Ceuta and Melilla

    Although this tax has been ceded to the Autonomous Communities, the Autonomous Cities of Ceuta and Melilla have not assumed these powers, so its management corresponds to the AEAT Delegations in Ceuta and Melilla.

  • Inheritance and Gift Tax in Ceuta and Melilla

    For heirs resident in Spanish territory, provided that the deceased was resident in Ceuta or Melilla, as well as for beneficiaries of real estate located in these cities and for donations of any other property or right if you are resident in these Autonomous Cities

  • Other taxes

    Find information on other taxes: Tax on Deposits of Credit Institutions, Tax on Insurance Premiums and Tax on Gambling Activities

  • Fees

    Fees you must pay through the Tax Agency

  • Encumbrances

    Find information on the temporary energy tax and the temporary tax charge of credit institutions and credit finance companies

  • Contributions to the Spanish Radio and Television Broadcasting Corporation

    Contribution to be made by the providers of the television audiovisual communication service and by the providers of the video exchange service via the platform