The Form 840 IAE It is the document with which the declaration of taxes, generated by economic activities, is made.
The declaration of registration, change or cancellation of the Economic Activity Tax (IAE) “, is made through the Form 840 IAE With the electronic registration and presentation, it must be processed by the holder of the electronic certificate as declarant, social partner or agent for the process. We guide you in this article about its management and filling.
Filing Form 840 IAE
To file Form 840 IAE you have two ways:
To complete Form 840 electronically, you must register the electronic office and then first select all the program options. Then, if you are interested in part of the census, you should look for the option to indicate the census NIF and tax address. In due course you will have a statement that the IAE will order high pressure or low taxes on economic activities. Watch here.
- At the IAE Office:
The Tax Agency offers you this option to comply with the declaration. In the situation that you do not have an electronic certificate, the National Identity Document DNI can choose this option. It is also a simple way for those who usually do their paperwork in a personalized way.
How to fill out Form 840 IAE?
The Form 840 IAE It is filled in according to the type of declaration you want to make, and it is broken down as follows:
- I) Register for the activity in the IAE
- II) Unsubscribe from activity at the IAE
- III) Declare variations of the activity in the IAE
- IV) Register a place indirectly affected by the activity in the IAE
- V) Cancel a local indirectly affected by the activity in the IAE
- VI) Declare variations in a premises indirectly affected by the activity in the IAE
- VII) Rectify data of declarations presented by IAE (Complementary declaration).
You must fill in all the boxes according to the case you present, in the corresponding section, the boxes that are shaded must be left blank.
As we have seen, the Form 840 IAE it serves for different things. We must pay attention to the boxes checked when we declare customs, because some can only be used for registration and others can be used to transmit billing. In any case, as with many models, just fill in the requested data
In addition to the information used to identify our company (NIF, tax address, etc.), you must also include in the model some questions related to the activities you carry out. If a company has several physical stores, we record this situation in an annex to the Form 840 IAE.
- At Section I, you must record personal identification data. Among them the NIF, name, surname, telephone number for contact, among others.
- The Section II, Take the data of the declaration, as is the type of procedure you require, you must select between the options that are presented to you in Form 840 IAE: High, Low, Variation.
- At Section IIIIt only needs to be completed if the person filing Form 840 IAE is a representative.
- Section IV, is to provide all information on the activity carried out by the company, if the fee is local, regional, national, type of activity and others.
- Section V, focuses on the type of commercial premises where the commercial activity is carried out: Warehouse, Warehouse, Management Center, Administrative Office, Calculation Center, others.
- On Section VI, the tax variants are highlighted. In this stage, the information that has to do with the Tax on Economic Activities (IAE) is included. As well as the allocation of the payment, unit amount and quota calculation, if applicable.
- Section VII, are the amounts of all the quotas generated, finally you arrive at the calculation of the quotas of the rents, data and the signature of the declarant. More details here.
Deadline for submission
The declaration of discharge, must register before passing one month from the origin of the activity.
Dstatement of variation, which will be carried out separately for each of the activities, will be presented in the interval of one month, from the date on which the event that motivated the variation originated.
And the declaration of withdrawal, must be registered within one month, from the date on which the termination was effected.
Utility of Form 840 IAE
Taxpayers of the Tax on Economic Activities. This form will be used to:
- When you register for the activity in the IAE.
- You unsubscribe from activity at the IAE.
- When you must declare variations of the activity in the IAE.
- Register a place indirectly related to the activity in the IAE.
- Manage the cancellation of a premises indirectly affected by activity in the IAE.
- Manifest the variations in a place indirectly affected by the activity in the IAE.
- Rectify data of declarations presented by IAE (Complementary declaration).
See page Web.
Who should process it?
The passive entities that are not exempt from the tax, are obliged to present a declaration of registration in their registration.
As well as, they are obliged Passive entities that have been applying any of the exemptions established in the tax to present a declaration of registration in the registration, when they no longer meet the conditions required for their application.
The taxpayers included in the tax registration will be obliged to present a declaration by means of which the physical, economic or legal variations that occur in the exercise of the taxed activities and that are relevant for the purposes of their taxation by this tax are communicated.
Taxpayers who cease to carry out an activity, for which they are registered in the registration, will be obliged to submit a declaration of withdrawal from the activity.
Economic Activities Tax (IAE)
The Tax on Economic Activities, also called as IAEIt is a mandatory payment, if you plan to start a new independent economic activity, either through self-employment, registering as a self-employed person, or through the formation of a company.
Depending on the type of activity, taxes can be local, provincial or state. If you are obliged to pay taxes IAE In the third year, you must register with one of the following three parts: local, provincial, or national.
Just as you want to announce to the Ministry of Finance where you want to carry out commercial activities, so, according to the quota, you will have the right to run the business at the geographic level you choose.
In addition to this, it is also of great relevance to know how to select certainly the epigraph That will be given to the activity you start, since depending on one or the other, the tribute will vary in a different way. This event epigraph will indicate if you can select from a series of quotas, of course, you have the right to change the quota if you think it is necessary.
Although, as we told you, the title will be different, but if it is understood that the service you provide is performed in a specific place, this is the basic argument to determine the type of payment you can use.
How does the tax work?
For example, if a company conducts business in different locations, and each of these locations is in a different location, the company may have to pay taxes in each municipality where it is located, depending on the business in which it is engaged.
The kind of exercise. worry. Imagine this is a technical office that can work in different locations, but can work from one office – in this In this case, you only need to pay taxes to the municipal office where the technical office is located.
This is how it is a character tax required to which every natural or legal person, who carries out an economic activity, on their own account in the national territory of Spain, must comply. More information here.
The listing of rates that assigned each heading and the form of payment is published in the BOE.
For example, if you have a bar and cannot be exempt from tax, you will have to pay the local fee to the town hall where the business is located based on the number of local residents. That is, if the population is between 10,000 and 40,000, you will have to pay an annual fee of 189.10 euros.
Who is exempt from paying the IAE?
Despite the fact that the Economic Activities Tax is of a generalized nature, the law provides some exemptions:
- Those civil and commercial companies, that generate a net amount of turnover below 1 million of euros.
- Freelancers and organizations, as long as they complete their first two years of service.
- The Associations and Foundations dedicated to the physically, mentally and sensory disabled or disabled that are not for profit.
- Tax for the Income Tax of non-residents, as long as they operate in Spain permanently, and have a net cost of turnover of less than 1 million of euros.
What is Form 840 IAE?
The Form 840 IAE it is a multipurpose model. It is used to change the level of the economic activity tax (IAE). In addition, the model must also be used to communicate our billing to the tax department.
FYI, most small business owners are exempt from business tax. Therefore, all natural persons (including, of course, the self-employed) are exempt from tax.
The new companies will also be free during the first two years, and companies with a turnover of less than a million euros will also be free.
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