Declarations of the Tax on economic activities (IAE)

The procedure consists of the declaration of discharge, termination or variation in the municipal registration of the Tax on economic activities (IAE).

To whom it is addressed to

In accordance with articles 5, 6 and 7 of Royal Decree 243/1995, of February 17, which dictates rules for management and regulates the delegation of powers in matters of census management, are obliged to submit the declarations of / from:

  • DISCHARGE: Passive subjects that are not exempt from the tax, as well as those who came applying any of the exemptions established, when they cease to fulfil the conditions required for their application, and the temporary unions of companies classified in group 508 of section 1a of the rates.
  • LOW: The liabilities that cease in the exercise of an activity, by which they are registered in the registration, as well as those who agree to the application of an exemption. 
  • VARIATION: The passive subjects included in the registration for the variations of physical, economic or legal order, in particular referred to in rule 14a. 2 of the Instruction, which are produced in the exercise of recorded activities and that are of significance for the purposes of their taxation.

Who can apply for it?

The passive subject, its legal representative or a duly authorised representative.

Request period

  • Declarations of discharge must be presented during the month from the beginning of the activity. In cases where discharge is due to the loss of any of the exemptions, the declaration must be submitted during the month of December immediately preceding the year in which the passive subject is obliged to contribute for the tax.
  • Declarations of variation must be submitted within one month, counting from the date on which the circumstance that motivated the variation occurred.
  • Declarations of low must be submitted within one month, counting from the date on which the cessation occurs. When the termination is due to the application of any of the exemptions, it must be presented during the month of December immediately preceding the year in which the taxpayer is exempt from paying taxes.

Procedure channels

On-site: You can present the document at any of Base-Gestió d’Ingressos offices.

Postal Mail: You can send the model by postal mail:

You can also carry out this procedure through the Electronic Headquarters BASE (with digital certificate).

Form

Required documentation

Additional documentation when the statement is not presented by the obligator, or when submitted by telematic means and the Model is not electronically signed by the obligor or his legal representative.

  • Authorization model
  • Copy of the NIF of the passive subject.
  • Copy of the NIF of the representative and writing of powers.
  • Copy of the NIF of the presenter.

Observations

Only declarations of the IAE should be presented to BASE when they are levied by municipal quota, and the census management of the municipality is delegated in favor of the Diputació de Tarragona. In this regard, it is reported that the Tarragona Provincial Council has no powers in the following municipalities in the province:

  • L'Ametlla de Mar
  • L'Ampolla
  • Cambrils
  • La Canonja
  • Salou 
  • Tarragona 
  • Reus

Additional information: Exemptions and tax benefits

Grants, tax benefits or waivers shall be requested at the moment when the declaration of registration is filed.

The exemptions e) and f) that are provided in the following paragraphs, as well as any of the optional bonuses that city councils may establish by decree, are in nature.

Exemptions

  • a) The State, the autonomous communities and the local entities, as well as the autonomous bodies of the State and the entities of public law of similar character of the autonomous communities and of the local entities.
  • b) Passive subjects who initiate the exercise of their activity in Spanish territory, during the first two tax periods of this tax in which it is exercised.
  • c) The following passive subjects:
    • Physical persons. 
    • The tax liability of companies, civil societies and entities set forth in article 35.4 of Law 58/2003, of December 17, tax general, which have a net volume of business volume of less than 1,000,000 euros. 
    • In relation to taxpayers for non-resident income tax, the exemption only covers those who operate in Spain through a permanent establishment, provided they have a turnover net of less than 1,000,000 euros.
  • d) Social Security management entities and social welfare mutual societies, as provided by Law 30/1995, of November 8, on the organization and supervision of private insurance.
  • e) The public research bodies, the educational establishments in all their degrees fully funded with funds from the State, autonomous communities or local entities, or by foundations declared beneficial or of public utility, and educational establishments in all grades that are not for profit, are in an educational concert system, even if they provide their students with books or writing articles or provide them with half board or boarding services, and even if by exception they sell the products of the workshops dedicated to the said education in the same Establishment, provided that the amount of the sale, without use for any particular or third person, is exclusively destined to acquire raw materials or hold the establishment.
  • f) Associations and foundations of physically, psychologically, and sensory disabled, not for profit, for pedagogical, scientific, care and employment activities carried out by education, education, rehabilitation and guardianship of the handicapped, even if they sell the products of the workshops dedicated to these purposes, provided that the amount of the sale, not used for any particular or third person, is exclusively used to acquire raw materials or to maintain the establishment.
  • g) The Spanish Red Cross.
  • h) The passive subjects to which the exemption is applicable by virtue of international treaties or agreements.

Obligatory bonuses

On the tax quota, the following bonuses shall apply, in any case:

  • The bonus provided by Law 20/1990, of December 19, on the tax regime for cooperatives, cooperatives, as well as unions, federations and confederations of cooperatives and agricultural societies of transformation.
  • A bonus of 50% of the corresponding quota, for those who initiate the exercise of any professional activity, during the five years of activity following the conclusion of the second tax period of exercise of that one.

The period of application of the allowance expires five years after the expiration of the exemption provided for in article 82.1.b) of this Law.

Potential bonuses

Through the Bylaws, the town councils may establish the following allowances:

  • A bonus of up to 50% of the corresponding quota, for those who initiate the exercise of any business activity and tribute by municipal quota, during the five years of activity following the conclusion of the second tax period of exercise of" that.
  • A bonus for the creation of jobs of up to 50% of the corresponding quota, for the taxpayers who are taxed by municipal quota and who have increased the average of their workforce with an indefinite contract during the tax period immediately prior to of the application of the bonus, in relation to the period prior to that one. 
  • A bonus of up to 50% of the corresponding fee for taxpayers who pay for municipal quota and who use or produce energy from facilities to take advantage of renewable energies or cogeneration systems. 
  • A bonus of up to 50% of the corresponding fee for the taxpayers who pay for municipal quota and have a net income or performance of the economic activity that is negative or lower than the amount determined by the fiscal ordinance, which may Set different bonus percentages and limits according to the division, grouping or group of the tax rates in which the economic activity carried out is classified.