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 you pay taxes for municipal fee , there may be 2 cases:

  • Non-delegated municipal management : It is submitted to the AEAT in whose demarcation the activity is carried out.

  • Delegated municipal management : Legally recognized entities may request the delegation of tax management, in which case, it is submitted in the place indicated in the delegated census management table: Access the delegated census management table to see the municipalities .

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 tax is paid for provincial quota , it is filed with the AEAT in whose demarcation the activity is carried out. In those provinces where there are non-provincial AEAT Delegations, declarations can also be submitted there.

• When paying taxes on national quota , it is submitted to the AEAT of the taxpayer's tax domicile.

• When declarations involve a change in the type of fee, municipal, provincial or national, they are submitted to the office that corresponds to the type of fee and also to the office where the initial declaration was submitted.

In all cases, when there are premises in which the activity is not directly carried out, a declaration must be submitted to the AEAT of the municipality where it is located.

Filing method

Form 840 can be submitted electronically.