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V0977-15 27 March 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Individuals exempt from IAE must still register with the Business Census; subsidies are taxed upon accrual

A professional inquired whether they needed to register for the IAE after receiving training subsidies and how to tax them. The DGT clarifies that, as an individual, they are exempt from the IAE but must still use Form 036, and that subsidies constitute income from economic activities.

The question raised

Cuestión planteada - Alta en el IAE.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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