Economic Activities Tax
The IAE taxes the development of economic activities, i.e. the self-management of production and/or human resources means for the purpose of intervening in the production and distribution of goods and services
Highlights
Economic Activity Search Tool
Information
IAE News
Find out about changes in the IAE regulations and the new INFORMA references
What is Trade Income Tax?
We offer you a brief explanation of the tax
Do I have to file an IAE tax return?
We will let you know if you are obliged to file an IAE tax return.
What activities should I declare in the IAE?
You must declare all activities you carry out in Spanish territory, even if they are carried out occasionally, except for agricultural, dependent livestock, forestry and fishing activities.
When do I have to file the economic activities tax return?
When you start a new activity (registration statement), change your details, tax elements or add premises (modification statement), or cease any of the activities you carry out (cancellation statement). Also when you are or cease to be entitled to exemption.
Which tax return forms do I have to file?
We inform you of the models that must be presented in each case.
Where and how to file form 840
We inform you of the place of presentation and how to do it.
Where and how to file form 848
We inform you when you have to report the net amount of your turnover and how you should submit Form 848.
How and when do I pay the IAE?
For the declaration of registration, you will have to provide a series of data in order to obtain the corresponding payment receipts.
Am I entitled to a refund of the fee or part of the fee paid in the financial year if I cease to carry out the activity and how do I apply for the refund?
We explain how to apply for the IAE tax refund when you cease your activity before the last quarter of the year.
Relevant issues regarding IAE
You will find information relating to the elements of this tax
- Real Decreto Legislativo 2/2004, de 5 de marzo,
por el que se aprueba el texto refundido de la Ley Reguladora de las Haciendas Locales.
- Real Decreto legislativo 1175/1990, de 28 de septiembre,
por el que se aprueban las tarifas y la instrucción del Impuesto sobre Actividades Económicas.
- Real Decreto 243/1995, de 17 de febrero,
por el que se dictan normas para la gestión del Impuesto sobre Actividades Económicas y se regula la delegación de competencias en materia de gestión censal de dicho impuesto.
- Orden HAC/2572/2003, de 10 de septiembre,
por la que se aprueba el modelo 840 de Declaración del Impuesto sobre Actividades Económicas y se establecen las condiciones generales y el procedimiento para su presentación telemática.