Do I have to file an IAE tax return?
We will let you know if you are obliged to file an IAE tax return.
Taxpayers required to submit the IAE declaration
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Entities that carry out one or more economic activities in Spanish territory and the net amount of turnover (INCN) is equal to or greater than €1,000,000 . The model that must be presented is 840 or the one approved by the local entity in the case of municipal fees whose management is delegated to said local entity.
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Non-Resident Income Tax taxpayers who operate in Spain through permanent establishment and the net amount of the turnover (INCN) is equal to or greater than €1,000,000 . The model that must be presented is 840 or the one approved by the local entity in the case of municipal fees whose management is delegated to said local entity.
For the calculation of the INCN of the taxable person, the set of economic activities carried out by him will be taken into account.
In the case of entities that are part of a group of companies due to the occurrence of any of the circumstances considered as determining the existence of control, the INCN will refer to the set of entities belonging to said group, regardless of whether or not there is an obligation to consolidate. accountant.
In the case of non-resident Income Tax taxpayers, the INCN attributable to all permanent establishments located in Spanish territory will be taken into account.
They are exempt and are not required to submit the IAE declaration
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The State, the autonomous communities and local entities , as well as the autonomous bodies of the State and public law entities of a similar nature to the autonomous communities and local entities.
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Entities that begin the exercise of their activity in Spanish territory are exempt during the first two tax periods. For these purposes, an activity will not be considered to have started when it has previously been carried out under another ownership. This occurs, among other cases, in cases of mergers, division or contribution of branches of activity.
In the case of companies that start their activity and fall under this exemption, but also carry out other activities for which they have to file Corporation tax, are required to file this tax return.
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Natural persons , whether or not they are residents of Spanish territory.
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Entities that carry out one or more activities in Spanish territory and have a net turnover (INCN) of less than €1,000,000.
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Non-Resident Income Tax taxpayers, who operate in Spain through permanent establishment and have a net turnover (INCN) less than €1,000,000.
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The Social Security management entities and the social security mutual societies regulated in Law 30/1995, of November 8, on the organization and supervision of private insurance.
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The public research organizations , the teaching establishments in all their grades, financed entirely with funds from the State, of the autonomous communities or of local entities, or by foundations declared charitable or of public utility and, educational establishments in all their grades that, not for profit, are under an educational concert regime. It is on request, at the application of a party and is granted when appropriate.
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The associations and foundations of people with physical, mental and sensory disabilities, non-profit, for the pedagogical, scientific, welfare and employment activities they carry out for teaching, education , rehabilitation and guardianship of people with disabilities. It is on request, at the application of a party and is granted when appropriate.
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The Spanish Red Cross .
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Taxable persons to whom the IAE exemption applies under international treaties or conventions .