Relevant issues regarding IAE
You will find information relating to the elements of this tax
Update of the quotas introduced by Royal Decree-Law 12/1995
The IAE rates are contained in Royal Legislative Decree 1175/1990, which currently includes the update introduced by article 26 of Royal Decree-Law 12/1995. Said article establishes a 3.5% update on the amounts in pesetas , determining that they should be rounded up so that the figures are in pesetas whole without cents.
The suppressed DG of Coordination with Territorial Treasury established that in those cases in which the update to 3.5% and its corresponding rounding led to distortions in the quota, it should be corrected so that the update responded in purity at 3.5% . Currently this criterion is shared and ratified by the DGT .