IAE. Declaration of registration, modification or removal from the tax on economic activities and communication of net revenues for the purposes of the tax on economic activities (procedure with the AEAT).

Name

IAE. Declaration of registration, modification or removal from the tax on economic activities and communication of net revenues for the purposes of the tax on economic activities (procedure with the AEAT).

Procedure type

Taxation

Subject

Taxes

Purpose

Taxpayers who are not exempt from the tax are obliged to file a registration declaration on their registration number (form 840). Taxpayers who are required to file a tax return on registration are also obliged to be registered in the registration number, applying any of the exemptions established in the tax, when they cease to meet the conditions required for its application. Taxpayers included in the tax registration number will be obliged to file a tax return by means of which the variations of a physical, economic or legal order are reported, which occur in the exercise of the activities taxed and that have a significance for the purposes of taxation for this tax. Taxpayers who are registered in the registration number of the tax that cease to be in the exercise of an activity will be obliged to file a declaration of deregistration in the activity.

Responsible body

State Revenue Office

Starting method

Interested party

Applicant: Company

Place for presentation

And in

Offices of the Tax Agency.

Documentation

Filing of forms 840 and 848.

Process/service phases

Start: Filing of forms 840 and 848. When the census management is carried out by the State Tax Administration, the tax returns of registration, variation or removal in the IAE (form 840) will be filed with the corresponding Tax Agency Delegation or Administration. This tax return form can be filed online. The reporting of the net turnover (form 848) will be presented directly to any State Agency Delegation or Administration of Tax Administration, or by registered post, addressed to the Delegation or Administration of the Tax Agency corresponding to the taxpayer's tax address or by telematic means through the Tax Agency's electronic register.

Forms

Electronic processing

Resolution deadline

It does not have

Resolution body

State Revenue Office

Resources

The appeal is not lodged

Identification system

Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing