Procedure
IAE - Tax on Economic Activities: High
The tax on economic activities (IAE) taxes the exercise, in national territory, of business, professional or artistic activities, whether or not they are carried out in a specific location.
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FreeNo fee
What is this procedure?
The tax on economic activities (IAE) taxes the exercise, in national territory, of business, professional or artistic activities, whether or not they are carried out in a specific location and whether or not they are specified in the tax rates.
The submission of this declaration to the City Council is mandatory for taxpayers obliged to pay: legal entities with a turnover exceeding one million euros and non-resident income tax taxpayers who have a net turnover exceeding one million euros.
Who can apply for it?
- The passive subject.
- A duly authorized representative.
What documentation must be submitted?
Documentation to provide:
-Declaration form duly completed and signed by a company representative.
- Deed of incorporation in the case of legal entities in the case of newly created companies.
- NIF/NIE or company passport in the case of newly created companies.
- Power of attorney of the person carrying out the procedure.- NIF/NIE or passport of the administrator or proxy.
-Authorization document -in addition to the previous documentation when the signatory is not the legal representative of the entity- signed by the person with powers or by the administrator and representative; photocopy of NIF/NIE or passport of the person authorized to carry out the procedure and of the authorizing person.
How much does it cost?
This procedure is free.
Fiscal Ordinance No. 2: Tax on economic activities.
Observations
The declaration of registration has a double effect:
- The settlement corresponding to the tax period to which the declaration refers.
- Inclusion in successive annual registrations, until the taxpayer submits a declaration of withdrawal due to cessation of activity or due to the start of exemption.
Only those liable to pay must submit the tax declarations (registration, cancellation and variations) to the City Council. Those exempt from payment must fulfill their formal obligations through the Census Declaration before the delegation of the State Tax Administration Agency.
Other relevant information
Organizations involved in this procedure
Check which organization initiates the procedure, which is responsible for it and which resolves it.
Responsible
Organization responsible for managing the procedure.
Legislation
Law 58/2003, of December 17, General Taxation.
Royal Decree 243/1995, of February 17, by which norms are dictated for the management of the Tax on Economic Activities and the delegation of competences in the matter of census management of said tax is regulated.
Royal Legislative Decree 1175/1990, of September 28, approving the rates and instruction of the Tax on Economic Activities.
Royal Legislative Decree 2/2004, of March 5, approving the revised text of the Local Haciendas Regulatory Law.