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V0176-20 ·23 January 2020 ·consulta-vinculante Medium impact
Tax

Tax exemption for business start covers two fiscal periods, requiring registration in December of the second year

A community of property asks when to file the IAE registration after applying the startup exemption. The DGT responds that the exemption covers the first year and the following one, with registration required in December of the second year.

In 6 key points

Lifecycle

2020-01-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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