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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.

The IAE is a periodic tax and the tax period coincides with the calendar year except for three exceptions :

  1. Shows

  2. New registration declarations when this does not coincide with 1 January

  3. Cessation of activity when the activity is ceased before the end of the year

The quotas are irreducible except in those cases.

The payment deadlines depend on the type of fee , whether it is a municipal, provincial or national fee.

There are two different times:

  1. The filing of the registration

  2. The following financial years.

In the case of high declarations , the fee will be collected by means of a settlement notified individually to the taxpayer.

In the case of municipal fees , taxpayers submit registration declarations and the town councils carry out the appropriate liquidations and notify the taxpayers.

In the case of provincial or national quota , the taxpayers submit the registration declarations and the State Tax Administration Agency carries out the corresponding liquidation which will notify the taxpayers.

In the following years the contributions are paid by receipt.