PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

IAE (Tax on Economic Activities). Declaration of registration, modification or removal from the tax on economic activities and communication of net revenues for the purposes of the tax on economic activities (procedure with the Tax Agency).

Those taxpayers that are not exempt from the tax must file a declaration of registration in their annual register list (Form 840). Likewise, those taxpayers that have applied any of the exemptions established in the tax must also file a declaration of registration in the annual register list when they cease to fulfil the conditions for application of the exemptions.

Those taxpayers included in the annual register list for the tax must file a declaration reporting any variations of a physical, financial or legal nature that may arise in the course of taxed activities and which are important for the purpose of their taxation by this tax.

Those taxpayers of this tax that cease to carry out an activity for which they are registered in the annual register list must file a declaration of removal for the activity.