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A freight transport company has enquired whether it can request a single national IAE levy to avoid multiple municipal payments and the procedure for doing so. The DGT has ruled that, as its activity is subject to three types of levies, it may opt for the national levy to operate throughout the territory without paying municipal or provincial fees.
Cuestión planteada Solicita información sobre la posibilidad de solicitar un único IAE a nivel estatal para no tener que pagar varios IAE municipales. Además, solicita información sobre cuáles son los pasos a realizar para solicitar el IAE nacional.
El sujeto pasivo puede optar por el pago de la cuota nacional si su actividad tiene asignadas varias clases de cuotas, lo que le faculta para ejercer la actividad en todo el territorio nacional sin satisfacer cuota municipal o provincial. Para que el cambio de opción surta efectos desde el periodo impositivo siguiente, debe presentar una declaración de variación. Si desea que surta efectos desde el momento de la opción, debe presentar declaraciones de baja y alta. La declaración de variación se presenta en el modelo 840 (o modelos 036/037 si está exento) ante la AEAT del domicilio fiscal y también en las oficinas donde se presentaron las declaraciones iniciales.
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