Relevant issues regarding IAE
You will find information relating to the elements of this tax
Update of the quotas introduced by Royal Decree-Law 12/1995
The rates for the IAE are contained in Royal Legislative Decree 1175/1990, which currently includes the update introduced by article 26 of Royal Decree-Law 12/1995. This article establishes a update of 3.5% in the amounts in pesetas , determining that they should be rounded up so that the figures were in whole pesetas without cents.
The abolished General Directorate for Coordination with Territorial Treasuries established that in those cases where the update to 3.5% and its corresponding rounding led to distortions in the quota, it should be corrected so that the update corresponds in to 3.5%.