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

Tax obligations must be met before starting the activity, during its development and after completing 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 puts at your disposal a Economic Activities Manual , where They briefly and systematically collect the most relevant issues that affect the exercise of an economic activity.

The Manual includes questions on various taxes (Economic Activities Tax, Personal Income Tax, Corporate Tax and Value Added Tax) and taking into account whether the economic activity is carried out by natural persons (self-employed), persons legal entities (commercial entities) or by entities without legal personality (among others, existing inheritances and communities of property).

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