Informative tax returns.IAE (Tax on Economic Activities).Other taxes, charges and other economic benefits

Access all the information and formalities for completing and filing the 2022 informative tax returns, the deadline for which begins on 1 January 2023.

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

The IAE taxes the development of economic activities, i.e. the self-management of means of production and/or human resources for the purpose of intervening in the production and distribution of goods and services.

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

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

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

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.

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.

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

Fees you must pay through the Tax Agency

Find information on the temporary energy levy and the temporary levy on credit institutions and financial credit institutions.