Procedure
IAE - Tax on Economic Activities: Low
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What is this procedure?
Submission of deregistration from the IAE for taxpayers subject to the tax and not exempt who are registered with the IAE.
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.
- Latest receipt from the IAE.
- 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.
- In the event that the cancellation is requested due to exemption, a certified copy of the Corporation Tax.
How much does it cost?
This procedure is not free.
Observations
Only taxpayers who are not exempt from the tax must submit to the City Council the declaration of deregistration due to cessation or due to the enjoyment of an exemption. Subjects who deregister due to cessation must fulfill their formal obligations by means of the Census Declaration of deregistration before the delegation of the State Tax Administration Agency.
Submitting the cancellation will result in the cancellation of the tax in subsequent annual registrations.
Administrative information
The meaning of administrative silence
Negative silence
Resolution time
180 days
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.