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Relevant issues regarding IAE

You will find information relating to the elements of this tax

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Quota rates

The IAE is a tax that has three types of rates established by regulations (municipal, provincial or national). In some cases, there may be more than one quota rate set by the regulations in which case, the opportunity to opt for the most convenient one is offered.

The quota rates are as follows:

  • Minimum municipal rates

    The payment of the minimum municipal fee established in the Tariffs allows the exercise of the activities in the municipality. If several activities are carried out on the same premises, as many minimum municipal fees shall be paid as activities are carried out.

  • Provincial rates

    The payment of the provincial fee allows the exercise of the activities in the territorial scope of the province concerned. If an activity is carried out on any of the islands of the Canary or Balearic archipelago that has a provincial quota, 50% of the amount of this quota will be paid.

  • National quotas

    The payment of the national fee allows the exercise of activities throughout the national territory.

  • When the activity in question has more than one type of quota, you may choose to pay the one that is of most interest to you, in accordance with the above-mentioned precepts.

  • Rate “0”

    There are cases in which the application of the Rates results in a zero tax liability. If this circumstance occurs, you will not have to pay any amount for IAE and you will not be obliged to file form 840.

Temporary Business Unions (UTEs) that are subject and not exempt submit the form 840 and the UTEs that are subject and exempt will submit the form 036.