Am I entitled to a refund of the fee or part of the fee paid in the financial year if I cease to carry out the activity and how do I apply for the refund?
We explain how to apply for the IAE tax refund when you cease your activity before the last quarter of the year.
If you cease to exercise your activity before the end of year , you have the right to request a ## refund of the Economic Activities Tax for the calendar quarters in which you have not exercised the activity, excluding the one in which the cessation occurs.
The request for the refund of the part of the fee corresponding to the calendar quarters in which the activity has not been carried out can be made in the following ways:
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From f telematic form through the link shown on the right of the page
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By submitting a written at the offices of the State Tax Administration Agency, Post Office or other places referred to in article 16 of Law 39/2015.
The above is valid only in the case of provincial and national fees whose collection is carried out by the State Tax Administration Agency.
In the case of municipal fees , the refund request must be addressed to the local entity responsible for collecting this tax.