What activities should I declare in the IAE?
All activities that you carry out in Spanish territory, even occasionally, except agricultural, dependent livestock, forestry and fishing activities.In addition, you will have to classify them under the appropriate headings.
You must declare all the activities that you carry out in Spanish territory, even if you carry them out occasionally.Taxpayers who are subject to the tax and not exempt file IAE tax returns.If you carry out several activities, where some are taxed by IAE and others are not, you must file a tax return for all activities, including the exempt ones.
You don't have to declare the following:
The sale of fixed assets of your company that have been duly inventoried as fixed assets more than two years before the date of sale.
The sale of goods from your private and private assets, provided that you have used them more than two years before the date of sale.
The sale of goods you have received in payment for personal work or professional services.
The display of articles for the exclusive purpose of decoration or adornment of the establishment.
A single isolated retail sale.
Agricultural activities, dependent livestock farming, forestry and fishing activities do not file IAE returns either.
Description of the activities
The tax rates are structured in 3 sections:Section 1, Section 2 and Section 3, which correspond to business, professional and artistic activities respectively.
These are those carried out within a business organisation, understood as the self-management of means of production and human resources or one of the two, for the purpose of intervening in the production or distribution of goods or services, and are covered in Section 1.
Business activities are the following:
Concept of independent livestock farming:The following are considered as independent livestock farming activities: those whose purpose is the exploitation of a group of livestock which are included in one of the following cases:
Grazing or foraging primarily on land that is not farmed or forested by the owner of the livestock.
Livestock stabled outside rural properties, which are not considered as such if they are fed mainly with products obtained from the owner's agricultural or forestry holdings, even if the livestock installations are located outside the land.
Transhumant livestock, which are not considered as such if they are fed primarily on pasture, silage, hay or feed obtained from land farmed by the owner of the livestock.
A animal that is fed primarily on feed not produced on the farm where it is reared.
For the purposes of this tax, the following are not business activities and are therefore not subject to the tax:
Dependent livestock farmers.
These are activities carried out by a natural person on his or her own account and personally.They are developed as a manifestation of personal capacity, the personal qualities being essential for their development, and are classified in Section 2. In the event that these activities are carried out by entities, they must register for the correlative or analogous activity in Section 1.
These are those carried out by a natural person or an entity and are classified in Section 3.
Any activity you carry out must be classified under certain groups or headings which are detailed in the Tax Rates.