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).

Denomination

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 required to submit a registration declaration in their registration (form 840). Likewise, taxpayers who have been applying any of the exemptions established in the tax are required to submit a registration declaration when they no longer meet the conditions required for their application. Taxpayers included in the tax register will be required to submit a declaration in which they will report any physical, economic or legal changes that occur in the exercise of the taxed activities and that are of significance for the purposes of their taxation under this tax. Taxpayers who cease to carry out an activity for which they are registered will be required to submit a declaration of deregistration of the activity.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company

Place for presentation

Telematics and in the

AEAT offices.

Documentation

Presentation of models 840 and 848.

Phases of the procedure/service

Start: presentation of models 840 and 848. When the census management is carried out by the State Tax Administration, the declarations of registration, variation or cancellation in the IAE (form 840) will be submitted to the Delegation or Administration of the corresponding State Tax Administration Agency. It will be possible to submit this declaration model electronically. The communication of the net amount of the turnover (form 848) must be submitted either directly to any Delegation or Administration of the State Agency for Tax Administration, or by certified mail, addressed to the Delegation or Administration of the State Agency for Tax Administration corresponding to the tax domicile of the taxpayer or by electronic means through the electronic registry of the AEAT.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

No appeal is allowed

Identification system

Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing