Which tax return forms do I have to file?

Non-exempt taxpayers are required to notify the AEAT of any increases, decreases and changes that occur during the course of their activity. These situations are declared by submitting the model 840 or the model approved by legally recognized entities , which may approve their own models in the event that the management of the tax is delegated to them.

These forms will indicate the identification data of the taxpayer, the address of the activity, its tax address, the name of the activity classified in its group or heading, the rate, the application of the notes, etc.

Form 840.  High, variation or low communication

The following are required to submit Form 840 for the registration declaration: 

• Taxpayers not exempt from IAE
• Temporary Business Associations (UTEs) not exempt from IAE
• Temporary Business Associations (UTE) or Economic Interest Groups (AIE) classified in Group 508 of the Tariffs, even though they pay zero tax.
• Taxpayers are exempt when they no longer meet the conditions for applying the exemption.

The following are not required to file registration declarations:

• Taxpayers exempt from tax for all economic activities they carry out.
• Taxpayers with zero rate.

The registration declaration must be made separately for each activity and must include, among other data, all the data necessary for the qualification of the activity, such as the determination of the group or heading and the quantification of the fee. When municipal taxes are paid and premises are owned where the activity is not directly carried out, a declaration must also be submitted for each of said premises.

Model 848 .  Communication of the net amount of the turnover

Those required to submit Form 848 are:

Taxpayers obliged to pay the IAE for being legal persons and other entities with a net turnover of at least €1,000,000.

The following are not required to submit Form 848:

• When you have an INCN of less than €1,000,000
• When the INCN is greater than €1,000,000 and a corporate income tax return has been filed.
• When operating in Spain through a permanent establishment and the IRNR has been filed.
• When it is an entity under an income attribution regime established abroad with a presence in Spanish territory.

Form 848 must be submitted between January 1 and February 14, both inclusive, of the year in which it is to take effect.

Model 036 . Census declaration

The following are required to submit Form 036:

• Taxpayers exempt from IAE .

These subjects are obliged to inform the AEAT of any increases, decreases and variations that occur. These situations are declared by submitting the form 036. (They do not present model 840).

• UTEs that are exempt from IAE.

The registration declaration must be made separately for each activity.

When paying municipal taxes and has premises in which the activity is not directly carried out a declaration must also be submitted for each premises.