Economic Activities Tax

Information

• IAE News

  Find out about changes in the IAE regulations and the new INFORMA references

• What is Trade Income Tax?

  We offer you a brief explanation of the tax

• 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?

  You must declare all activities you carry out in Spanish territory, even if they are carried out occasionally, except for agricultural, dependent livestock, forestry and fishing activities.

• 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?

  We inform you of the models that must be presented in each case.

• Where and how to file form 840

  We inform you of the place of presentation and how to do it.

• Where and how to file form 848

  We inform you when you have to report the net amount of your turnover and how you should submit 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