Single employers and professionals
Find out about the systems for determining the income from your activity, what your obligations are as an entrepreneur or professional and the entities in attribution of income.
When you carry out an economic activity
Which methods you can use, which are incompatible, when you are excluded and which you can renounce
Which entities it includes, their nature and their obligations
Record books and other obligations
- Trade income tax
The IAE is a periodic tax that is levied on the development of any economic activity on national territory, which may be of a business, professional or artistic nature.Here are the census and/or tax obligations that you must notify to AEAT if you carry out one or more economic activities.
- Tax register formalities involving economic activities
- Invoicing and VAT registration
Find out how to invoice and register for VAT Books