The IAE taxes individuals (autonomous), legal entities (societies) and entities without legal personality (civil societies and communities of property) that perform, in national territory, business, professional and artistic activities; except for agricultural, dependent livestock, forestry and fishing.
They are EXEMPT from the IAE (although they carry out economic activities):
- The physical persons.
- Companies, entities without legal personality and taxpayers for the Non-Resident Income Tax with a net amount of turnover less than 1,000,000 euros from the penultimate year prior to the accrual of the tax, in general.
- The taxpayers who begin the exercise of their activity in Spanish territory, during the first two tax periods.
All the persons and entities included in the census of businessmen, professionals and withholders must declare all the economic activities that they develop, as well as, where appropriate, the list of the establishments or premises in which they carry them out, through the census declaration.This obligation is independent of the fact that, in addition, and if applicable, the entity may be obliged to pay the Tax on Economic Activities and must present the corresponding declarations of the IAE.