Below we detail the models and terms of the statements of the business tax IAE:

Entrepreneurs and professionals who are not required to pay tax on the Tax on Economic Activities:

They present their activity statements by the Census Declaration 036 model (high, low, variations, heading activity, information on local, square meters, etc.).

Employers and professionals forced to pay the Tax on Economic Activities:

They must submit the same statements with 840 model, specific to the Business tax. The deadlines for this model vary somewhat relative in the 036, as is established in Decree elReal 243 / 1995 Management Standards and IAE census management.

ABSTRACT

Model 036

1.- start communication activity will be presented prior to the start of the relevant activities.

2.- variation statements will be presented within one month from the date on which the circumstance occurred that prompted the change.

3.- Dismissal declarations must be submitted within a period of one month, provided that the anticipated conditions are met.


Model 840

1.1.- high Statements referenced to in the first paragraph of section 1 (Taxable persons are not exempt from tax) must be submitted before the expiry of one month from the start of the activity, using the model is approved by the Minister of Finance.

1.2.- high Statements referenced to in the second paragraph of section 1 (taxable persons should come applying any of the exemptions in the tax, when no longer fulfill the conditions for their application) will be presented during December immediately preceding the year in which the taxpayer resulting obliged to contribute to the tax.

2.- variation statements will be presented within one month from the date on which the circumstance occurred that prompted the change.

3.- low Statements must be submitted within one month from the date on which the termination occurred.


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