How and when do I pay the IAE?
The IAE is a periodic tax and the tax period coincides with the calendar year with three exceptions:
New registration declarations when this does not coincide with 1 January
Cessation of activity when the activity is ceased before the end of the year
Fees are irreducible except in these cases.
The deadlines for payment depend on the type of fee, on whether it is a municipal, provincial or national fee.
There are two different times:
The filing of the registration
The following financial years.
In the case of registration declarations, the tax shall be collected by means of a tax assessment notified individually to the taxable person.
For municipal taxes, taxpayers file the registration declarations and the local councils make the appropriate assessments, which they then notify to the taxpayers.
In the case of provincial or national amounts, taxpayers file the registration declarations and the Tax Agency makes the corresponding settlement, which it notifies to the taxpayers.
In the following years the contributions are paid by receipt.