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V0091-16 14 January 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Registration in the IAE register is not required for individuals exempt from all their activities

A lawyer and pensioner inquired whether they must register for the Business Activities Tax (IAE) due to collaborating with a law firm. The Directorate-General for Taxes (DGT) ruled that, as an individual exempt from all their activities, there is no obligation to register in the tax roll.

The question raised

The taxpayer wishes to know whether they must register for the Tax on Economic Activities due to their collaboration in a professional firm.

The DGT's ruling

Natural persons who are exempt from the Tax on Economic Activities for all their economic activities, pursuant to Article 82.1.c) of the TRLRHL, are not required to register in the tax roll. In these cases, the filing of census declarations for registration, modification, or cancellation (Forms 036 or 037) replaces the filing of specific IAE declarations.

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