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V1268-17 25 May 2017 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

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.

The question raised

Whether a natural person may carry out one or several economic activities, in their own name, directly and habitually, without being registered in the AEAT census of economic activities.

The DGT's ruling

Natural persons are exempt from the Tax on Economic Activities (IAE). However, if they carry out business or professional activities, they must communicate their registration, modification, or deregistration in the Census of Businesspeople, Professionals, and Withholders using forms 036 or 037. If the person is exempt from all IAE, these census declarations substitute for the specific tax returns.

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