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 on their registration (form 840). Taxpayers who have been applying any of the exemptions established in the tax are also required to submit a registration declaration when they no longer meet the conditions required for their application. The taxable persons included in the tax registration will be required to submit a declaration by which they communicate the variations of a physical, economic or legal nature, which occur in the exercise of the taxed activities and which have significance for the purposes of their taxation for this purpose. tax. Taxpayers who cease to carry out an activity for which they are registered will be required to submit a declaration of withdrawal from the activity.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company

Place for presentation

Telematics and

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 deletion in the IAE (form 840) will be presented to the Delegation or Administration of the corresponding State Tax Administration Agency. The electronic presentation of this declaration model will be possible. The communication of the net amount of the turnover (form 848) will be submitted either directly to any Delegation or Administration of the State Tax Administration Agency, or by certified mail, addressed to the Delegation or Administration of the corresponding State Tax Administration Agency. to the taxpayer's tax address or by telematic means through the AEAT electronic registry.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

The filing of appeals is not appropriate

Identification system

Electronic certificate, PIN code

Interactivity level

Level 4: Electronic processing