Economic Activities Tax
The IAE taxes the development of economic activities, i.e. the self-management of production and/or human resources means for the purpose of intervening in the production and distribution of goods and services
Highlights
Economic Activity Search Tool
Information
What is Trade Income Tax?
Here is a brief explanation of the tax's content
Do I have to file an IAE tax return?
We will let you know if you are obliged to file an IAE tax return.
What activities should I declare in the IAE?
All activities that you carry out in Spanish territory, even occasionally, except agricultural, dependent livestock, forestry and fishing activities. In addition, you will have to classify them under the appropriate headings.
When do I have to file the economic activities tax return?
When you start a new activity (registration statement), change your details, tax elements or add premises (modification statement), or cease any of the activities you carry out (cancellation statement). Also when you are or cease to be entitled to exemption.
Which tax return forms do I have to file?
In this section, we inform you which tax return forms you have to file.
Where and how to file form 840
We tell you about where to file and how to do it.
Where and how to file form 848
We tell you when you have to report your net turnover and how and when you have to file form 848.
How and when do I pay the IAE?
For the declaration of registration, you will have to provide a series of data in order to obtain the corresponding payment receipts.
Am I entitled to a refund of the fee or part of the fee paid in the financial year if I cease to carry out the activity and how do I apply for the refund?
We explain how to apply for the IAE tax refund when you cease your activity before the last quarter of the year.
Relevant issues regarding IAE
You will find information relating to the elements of this tax
New features of IAE
- Published in INFORMA 2023
- Published in INFORMA 2022
- Published in INFORMA 2021
- Published in INFORMA 2020
- Published in INFORMA 2019
- Published in INFORMA 2018
- Published in INFORMA 2017
Real Decreto Legislativo 2/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley Reguladora de las Haciendas Locales.
Real Decreto legislativo 1175/1990, de 28 de septiembre, por el que se aprueban las tarifas y la instrucción del Impuesto sobre Actividades Económicas.
Real Decreto 243/1995, de 17 de febrero, por el que se dictan normas para la gestión del Impuesto sobre Actividades Económicas y se regula la delegación de competencias en materia de gestión censal de dicho impuesto.
Orden HAC/2572/2003, de 10 de septiembre, por la que se aprueba el modelo 840 de Declaración del Impuesto sobre Actividades Económicas y se establecen las condiciones generales y el procedimiento para su presentación telemática.