Activity
- Box 400: Description of the activity.
The description of the corresponding activity will be recorded, according to the name it has in the Rates and Instructions of the IAE corresponding to the group or heading thereof.
- Box 402: Group, heading/section IAE .
This box will only be completed if the activity is part of the taxable event of the tax, that is, only for the activities included within the activity codes A01, A02, A03, A04 and A05 of the table of activity types and codes shown below.
This field will contain the coding contained in the Rates and Instructions of IAE for the activity carried out. First, the group or, where appropriate, the heading will be recorded, followed by the section to which the activity carried out corresponds, according to the following classification:
- First section (1), for business activities, including independent livestock farming.
- Second section (2), for professional activities.
-
Third section (3) for artistic activities.
- Boxes 403 and 404: Activity Type and Activity Code.
To facilitate the completion of this section, the “types of activities” and the codes assigned to them are set out below, distinguishing between whether activities are part of the taxable event of IAE or not.
|
Type of economic activity |
Activity code (box 404) |
It is part of the IAE Taxable Event |
|
|---|---|---|---|
|
Long name |
Short name (box 403) |
||
|
Rental of business premises |
Rental premises |
A01 |
YES |
|
Independent livestock |
Independent livestock |
A02 |
YES |
|
Other business activities not included in the previous sections |
Other businesses |
A03 |
YES |
|
Professional activities of an artistic or sporting nature |
Artistic and sporting |
A04 |
YES |
|
Other professional activities |
Professionals |
A05 |
YES |
|
Agricultural activity |
Agricultural |
B01 |
NO |
|
Dependent livestock activity |
Livestock |
B02 |
NO |
|
Forestry activity |
Forest |
B03 |
NO |
|
Mussel production in rafts |
Mussel production |
B04 |
NO |
|
Fishing activity (except mussel production in rafts) |
Fishery |
B05 |
NO |
It will be completed according to the table above. However, since the space allocated to the incorporation of the type of activity is insufficient in some cases, to facilitate its completion the complete name of the type of activity can be replaced by the short name.
It is important to note that if you were previously carrying out an activity and are starting to carry out a new one, on page 4 of form only the data for the new activity will be entered and no data will have to be filled in for the activity you were already carrying out, unless there is some change in it, in which case the variation box and the data that have changed will be checked.