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V1268-17 ·25 May 2017 ·consulta-vinculante Medium impact
Tax

Individuals exempt from the IAE must register with the tax census using forms 036 or 037

A query was raised regarding whether an individual can carry out economic activities without being registered in the AEAT census. The DGT ruled that, although individuals may be exempt from the Economic Activities Tax (IAE), they remain obliged to report their registration or deregistration in the Census of Entrepreneurs, Professionals and Retainers.

In 6 key points

How it affects those involved

Individuals performing exempt activities must ensure they comply with census registration requirements to avoid administrative penalties.

Lifecycle

2017-05-25PublishedPublished 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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