Where and how to file form 840

Place for presentation

The place of filing Form 840 return is determined according to the type of tax liability:

• When taxing for municipal amounts, 2 cases can occur:

  • Non-delegated municipal management, it is filed at the AEAT Office or Administration of the municipality where the activity is carried out.

  • Delegated municipal management:

    Local councils can request the delegation of the management of the tax to other institutions.Where the management has been delegated, the place of filing the tax return shall be the place provided for in:access the delegated tax registry management table to see the municipalities.

    Form 840 is filed when the management of the IAE is not delegated and is the responsibility of the AEAT.If the administration of the tax is delegated to legally recognised bodies, these may approve their own forms.The entities that may request the delegation of powers are:local councils that are provincial capitals or have a population of 50,000 or more inhabitants, provincial councils, councils or island councils, autonomous communities and other entities recognised by law with respect to local councils that have delegated or entrusted them with the management of the tax.

• When taxed at provincial amounts, it is filed at the AEAT Office or Administration of the province where the activity is carried out.

• When tax is payable at national amounts, it is filed at the AEAT Office or Administration of the place where the taxpayer has their tax address.

When they are Amendment Returns by a change of amounts, they are filed at the AEAT Office or Administration where the Tax Returns that are being modified were filed and at the AEAT Office or Administration according to the type of amounts chosen.

If you have premises where you do not directly carry out the activity, you must file a tax return with the Office or Administration of the municipality where it is located.

Filing method

The form 840 can be filed on paper or online.