7.5.3.2. Classification in the IAE

Using a selection window, the group or heading of the activity being carried out must be indicated.

Each of those reflected independently in the selection menu of economic activities in objective estimation is considered a single activity, without the number of premises in which it is carried out being relevant (art. 38 Rgl.).

For example, if the activity of section 672.1 of the IAE (three-cup cafeteria) is carried out in one location and that of 672.3 (two-cup cafeteria) is carried out in a second location, for the purposes of the Objective Estimate by Modules, it is a single activity.

On the other hand, if an activity under heading 642.1 (retail trade of meat) and another activity under heading 643.1 (retail trade of fish) are carried out in a single premises, these would be two activities.

The determination of the economic operations included in each activity must be carried out in accordance with the regulations of the Tax on Economic Activities.

Likewise, each activity will include the economic operations expressly included in Order HFP/1159/2017 of 28 November, provided that they are carried out as an accessory to the main activity.

An activity whose income volume does not exceed 40% of the volume corresponding to the main activity is considered accessory to the main activity.

Note: If the activity is carried out through an entity under an income attribution regime, such as entities without legal personality (communities of property, unclaimed inheritances, etc.) or civil companies, which are not subject to Corporate Tax whether or not they have legal personality, you should not fill out this section, but rather enter the net income attributed in section "Special regimes: Income attribution regime" (section F of page 9 of the declaration).