The development of an economic, business or professional activity implies facing fiscal obligations, both formal and material.

Tax obligations must be met before starting the activity, during its development and after finishing the activity.

If you are thinking of starting an economic activity and want to know the necessary tax obligations, or if you are already developing one and need information, the Tax Agency provides you with a Manual of economic activities , which briefly and systematically collects the most relevant issues that affect the exercise of an economic activity.

The Manual covers issues relating to various taxes (Tax on Economic Activities, Personal Income Tax, Corporate Tax and Value Added Tax) and takes into account whether the economic activity is carried out by individuals (self-employed), legal entities (commercial entities) or by entities without legal personality (among others, unclaimed estates and community property).

The information contained in this guide can be expanded on the electronic headquarters of the Tax Agency, where, among other aids , you can use the Activity Finder and its tax obligations a tool that offers information on the section or sections of the IAE Rates that would correspond to the consulted activity.