As established in the Resolution of May 18, 2020 of the Department of Collection of the State Agency for Tax Administration, we have been able to know that the voluntary payment period for IAE receipts of 2020, correspondingto payments of national and provincial quotas, has been changed.
The new deadline for voluntarily paying for 2020 IAE receipts runs from September 16 to November 20,inclusive both days.
In addition, the Resolution states that the national and provincial quotas of the 2020 IAE will be paid through the collaborating credit institutions in the collection,with an income document to be sent to the taxpayer. If it had not been received, the deposit would have to be made by a duplicate, which would be collected in the Delegation or Administration of the AEAT.
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What is AI?
the IAE or Tax on Economic Activities isa mandatory, direct and real tax, whose management falls to the municipalities of each city, which taxes any type of economic activity, whether business, professional or artistic, regardless of whether or not it takes place in a physical place.
Natural or legal persons, as well as entities established in article 35.4 of the General Tax Law are taxable persons of the IAE:
- Any business, professional or artistic activity, carried out or not in a particular place.
- They have the title of the right constituting the taxable act, on the date cited.
The IAE is established in the consolidated text of the Local Finance Regulatory Law,approved by Royal Legislative Decree 2/2004 of 5 March, and regulated in accordance with Articles 78 to 91.
Depending on the activity carried out, the IAE may be state, provincial or local,and its balance sheet depends exclusively on the activity carried out by a person concerned.
> IAE for freelancers and businesses
Within the IAE for self-employed persons, the individual self-employed person is exempt from the taxation of the IAE. On the other hand, you must tax whether you have created a civil society or community ofgoods, as these are subject.
In the case of companies, they will always be subject to the payment of the IAE. They should consult the heading of the activity to be carried out, since the business activities are defined exhaustively by the Law.
> How to choose the IAE?
The Tax on Economic Activities is chosen when processing the discharge in the Treasury using Model 036 or Model 037. To do this, we must first look in the list of headings of the IAE de Hacienda the activity that best fits the work to be developed, which differs in three categories: business, professional and artistic.
The code of the heading will have to be indicated in a corresponding model, which is essential to join the Treasury and be able to invoice in Spain.
In case you are going to do more than one economic activity at a time, you will need to register under several headings of the IAE.
The heading shall mark the tax regime under which to tax: direct, normal or simplified estimation, or objective estimation by modules. Likewise, certain headings do not allow to choose between direct or objective estimation, being obliged to tax on a quarterly basis.
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> IAE rates
The price of the IAE is not fixed,but varies depending on the headingselected, the municipality in which the activity is carried out, or the number of workers hired.
The management of the tax is carried out from the annual registration generated for each municipality, being obliged to file the return based on your registration in the IAE, and also to report any changes in your physical, legal or economic order.
In short, if you are required to pay the IAE, you should know that the deadline for voluntary payment of IAE 2020 receipts, which is now from September 16, to November 20, has been changed.