Procedure

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).

General Data

Name

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).

Type of procedure

Tax

Subject

Taxes

Object

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.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company

Place of presentation

  • Online

  • AEAT (Tax Agency) offices.

Documents

Filing of Forms 840 and 848.

Procedure/service stages

  • Initial step. Filing of Forms 840 and 848. When the tax register process is carried out by the Tax Agency, the declarations of registration, modification or removal from the tax on economic activities (Form 840) shall be filed at the branch of offices of the Tax Agency. This returns form can be filed electronically. The communication of net revenues (Form 848) will be filed either directly at any branch of office of the Tax Agency or via registered post, addressed to the Tax Agency branch or local office corresponding to the taxpayer's tax address or online using the Tax Agency's electronic register.

Forms

Forms 840 and 848

Resolution body

Tax Agency

Appeals

Lodging of appeals does not apply here

Information concerning electronic procedure

Identification system

Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

ORDEN HAC/85/2003, de 23 de enero, por la que se determinan los supuestos en los que los sujetos pasivos del Impuesto sobre Actividades Económicas deben presentar una comunicación en relación con el importe neto de su cifra de negocios y se aprueba el modelo de dicha comunicación. (BOE 23-enero-2003)

ORDEN HAC/2572/2003, de 10 de septiembre, por la que se aprueba el modelo 840 de Declaración del Impuesto sobre Actividades Económicas y se establecen las condiciones generales y el procedimiento para su presentación telemática. (BOE 18-septiembre-2003)