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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.

Those taxpayers who are subject to the tax and are not exempt are required to file IAE declarations.That is, taxpayers who are not entitled to benefit from the application of any of the exemptions contemplated in the tax's own regulations must file an IAE declaration.

In the event that several activities are carried out and some are subject to IAE and others are not, the declaration must be submitted for all activities, even those that are exempt.

You do not have to declare the following:

  1. The sale of fixed assets of your company that have been duly inventoried as fixed assets more than two years before the date of sale.

  2. The sale of goods from your private and private assets, provided that you have used them more than two years before the date of sale.

  3. The sale of goods you have received in payment for personal work or professional services.

  4. The display of articles for the exclusive purpose of decoration or adornment of the establishment.

  5. A single isolated retail sale.

Agricultural activities, dependent livestock, forestry and fishing activities do not file a declaration for the IAE.

Description of the activities

These are the activities carried out by a natural or legal person or other entities within an organization with a created infrastructure . They are covered in Section 1.

Business activities are the following:

  • Independent livestock.

  • Mining activities.

  • Industrial activities.

  • Commercial activities.

  • Service activities.

Concept of independent livestock farming: The following are considered as independent livestock farming activities: those whose purpose is the exploitation of a group of livestock which are included in one of the following cases:

  1. Grazing or foraging primarily on land that is not farmed or forested by the owner of the livestock.

  2. Livestock stabled outside rural properties, which are not considered as such if they are fed mainly with products obtained from the owner's agricultural or forestry holdings, even if the livestock installations are located outside the land.

  3. Transhumant livestock, which are not considered as such if they are fed primarily on pasture, silage, hay or feed obtained from land farmed by the owner of the livestock.

  4. A animal that is fed primarily on feed not produced on the farm where it is reared.

For the purposes of this tax, are not business activities and are therefore not subject to the tax:

  • Agricultural activities.

  • Dependent livestock farmers.

  • Forestry.

  • Fisheries.

These are the activities carried out by a natural person, on their own account and personally , in such a way that their personal qualities and ability are essential for their development. They are classified in section 2. 

These are the activities classified in Section 3 and may be carried out by a natural person or legal entity or entity.

Fees

Any activity you carry out must be classified under certain groups or headings which are detailed in the Tax Rates.