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Economic Activities Manual.Fiscal duties of employers and resident professionals in Spanish territory

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  1. Introduction
  2. 1.Tax register declaration, forms 036 or 037
    1. 1.1 Tax registration declaration.NIF request
      1. 1.1.1 When
      2. 1.1.2 Where
    2. 1.2 Modification and deregistration declaration
      1. 1.2.1 When
      2. 1.2.2 Where
    3. 1.3 Summary of documentation accompanying form 036
    4. 1.4 Form 039
    5. 1.5 Form 034
    6. 1.6 Economic Operators Registration and Identification Number - EORI
  3. 2.Trade Income Tax
    1. 2.1 Forms
      1. 2.1.1 When
      2. 2.1.2 Where
      3. 2.1.3 Classification of activities
  4. 3.Personal Income Tax
    1. 3.1 Incompatibility between regimes
    2. 3.2 Waiver
    3. 3.3 Exclusion
    4. 3.4 Normal direct assessment
      1. 3.4.1 To whom is it applicable?
      2. 3.4.2 Estimate of net income
      3. 3.4.3 Accounting and registration obligations
    5. 3.5 Simplified direct assessment
      1. 3.5.1 To whom is it applicable?
      2. 3.5.2 Estimate of net income
      3. 3.5.3 Accounting and registration obligations
      4. 3.5.4 Table of simplified depreciation
    6. 3.6 Objective assessment
      1. 3.6.1 To whom is it applicable?
      2. 3.6.2 Estimate of net income
      3. 3.6.3 Accounting and registration obligations
    7. 3.7 Instalments
    8. 3.8 Annual Income Tax return
  5. 4.Corporation Tax
    1. 4.1 Tax period and accrual
      1. 4.1.1 Settlement structure
    2. 4.2 Gross tax base
    3. 4.3 Tax rate and full tax liability
    4. 4.4 Double taxation treatment
      1. 4.4.1 Exemption
      2. 4.4.2 Deductions for double taxation
    5. 4.5 Discounts
    6. 4.6 Deductions to incentivise certain activities
    7. 4.7 Tax withheld and account deposits
    8. 4.8 Instalments
      1. 4.8.1 Payment by instalments
      2. 4.8.2 Payment by instalments forms
      3. 4.8.3 Means of filing
      4. 4.8.4 Filing period
    9. 4.9 Declaration
      1. 4.9.1 Filing period
      2. 4.9.2 Self-assessment forms
      3. 4.9.3 Means of filing
    10. 4.10 Accounting and registration obligations
  6. 5.Value Added Tax
    1. Non-taxable activities and activities exempt from VAT
    2. 5.2 Tax regimes
    3. 5.3 General regime
      1. 5.3.1 To whom is it applicable?
      2. 5.3.2 What does it consist in?
      3. 5.3.3 Self-assessment forms
      4. 5.3.4 Means of filing
      5. 5.3.5 Formal obligations
    4. 5.4 Simplified special regime
      1. 5.4.1 To whom is it applicable?
      2. 5.4.2 What does it consist in?
      3. 5.4.3 Settlement
      4. 5.4.4 Self-assessment forms
      5. 5.4.5 Formal obligations
    5. 5.5 Special regime for the equivalence surcharge
      1. 5.5.1 To whom is it applicable?
      2. 5.5.2 What does it consist in?
      3. 5.5.3 Self-assessment forms
      4. 5.5.4 Formal obligations
      5. 5.5.5 Start or cessation of activities under the special regime
    6. 5.6 Special regime for agriculture, livestock farming, and fishing (REAG and P)
      1. 5.6.1 To whom is it applicable?
      2. 5.6.2 What does it consist in?
      3. 5.6.3 Self-assessment forms
      4. 5.6.4 Formal obligations
    7. 5.7 Special cash-based regime
      1. 5.7.1 To whom is it applicable?
      2. 5.7.2 To which operations does it apply?
      3. 5.7.3 What is the cash criterion regime?
      4. 5.7.4 Self-assessment forms
      5. 5.7.5 Formal obligations
    8. 5.8 Intra-community operations
    9. 5.9 Invoices
      1. 5.9.1 Obligation to invoice
      2. 5.9.2 Requirements
      3. 5.9.3 Delivery times and invoicing
      4. 5.9.4 Corrective invoices
      5. 5.9.5 Electronic invoicing
      6. 5.9.6 Simplified invoices
      7. 5.9.7 Preservation of invoices or substitute documents
    10. 5.10. What is the Immediate Supply of Information (SII)?
      1. 5.10.1 To whom is it applicable?
      2. 5.10.2 What does it consist in?
      3. 5.10.3 Benefits of the system
  7. 6.Excise and Environmental Duties
    1. 6.1 Excise Duties
      1. 6.1.1 Special Manufacturing Taxes
        1. 6.1.1.1 Self-assessments, declarations of operations and requests for refunds
        2. 6.1.1.2 Circulation documents
        3. 6.1.1.3 Accounting
      2. 6.1.2 Special Electricity Tax
      3. 6.1.3 Special Carbon Tax
      4. 6.1.4 Special Tax on Certain Means of Transport
    2. 6.2 Environmental Duties
      1. 6.2.1 Tax on the value of electricity generation
      2. 6.2.2 Tax on the production of spent nuclear fuel and radioactive waste from the generation of nuclear electric power
      3. 6.2.3 Tax on the storage of spent nuclear fuel and radioactive waste in centralised facilities
      4. 6.2.4 Tax on fluorinated greenhouse gases
      5. 6.2.5 Tax on the Value of the Extraction of Gas, Oil and Condensates
  8. 7.Other Tax Obligations.Retentions
    1. 7.1 Table.List of withholding rates (percentage)
    2. 7.2 Withholdings and payment on account of earned income, economic activities, prizes, and certain income allocations.Tax Forms 111 and 190
    3. 7.3 Withholdings for leasing property.Tax Forms 115 and 180
    4. 7.4 Withholdings of movable assets.Tax Forms 123 and 193
  9. 8.Information returns.
    1. 8.1 Annual declaration of participants and contributions to pension plans.Form 345
    2. 8.2 Annual declaration of transactions with third parties.Form 347
  10. 9.Ways of filing returns
    1. 9.1 Taxpayers filing online with an electronic certificate
  11. 10.Electronic administration in the Tax Agency
    1. 10.1 Taxpayers obliged to communicate electronically with Administration
    2. 10.2 Electronic identification and signature systems
      1. 10.2.1 Electronic certificate
        1. 10.2.1.1 Types of electronic certificate
        2. 10.2.1.2 Electronic certificate life cycle
        3. 10.2.1.3 Documentation to prove identity
      2. 10.2.2 Electronic ID (DNIe)
      3. 10.2.3 CL@VE PIN system
        1. 10.2.3.1 Registration in the Cl@ve PIN system
        2. 10.2.3.2 Obtaining a Cl@ve PIN
      4. 10.2.4 Reference Number.RENØ Service
        1. 10.2.4.1 How is the reference number obtained
        2. 10.2.4.2 Who can use the RENØ Service
  12. 11.Electronic notifications
    1. 11.1 Voluntary subscription for electronic notifications
    2. 11.2 Compulsory electronic notifications - NEO
  13. 12.Online solutions - New technologies
    1. 12.1 iCalendar
    2. 12.2 Collating documents - Secure Verification Code (CSV)
    3. 12.3 Subscription to notifications from the Tax Agency
      1. 12.3.1 Information notices
      2. 12.3.2 Notification notices
  14. 13.Apps for mobile devices
    1. 13.1 APP - AEAT
    2. 13.2 APP - Cl@ve PIN
  15. 14.Social networks - Other immediate communication systems
    1. 14.1 Twitter
    2. 14.2 Chat
    3. 14.3 YouTube

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Actividades no sujetas y actividades exentas del IVA

Items
  1. No están sujetas al IVA entre otras y cumpliendo los requisitos que en cada caso se determinen:

    1. La transmisión de un conjunto de elementos corporales e incorporales que, formando parte del patrimonio empresarial o profesional del sujeto pasivo, constituyan una unidad económica autónoma para el transmitente capaz de desarrollar una actividad económica por sus propios medios. No comprende la mera cesión de bienes.

    2. Operaciones realizadas por las Administraciones Públicas (salvo que actúen como empresa mercantil).

    3. Entregas de bienes y prestaciones de servicios con fines de promoción.

    4. los servicios prestados por personas físicas en régimen de dependencia, derivado de relaciones administrativas o laborales, ordinarias o especiales.

    5. Determinados autoconsumos de bienes y servicios

    6. Determinadas concesiones y autorizaciones administrativas

    7. Las prestaciones de servicios a título gratuito que sean obligatorias para el sujeto pasivo en virtud de normas jurídicas o convenios colectivos, incluidos los servicios telegráficos y telefónicos prestados en régimen de franquicia.

    8. Los servicios prestados a las cooperativas de trabajo asociado por sus socios y los prestados a las demás cooperativas por sus socios de trabajo.

    9. Las operaciones realizadas por las comunidades de Regantes para la ordenación y aprovechamiento de las aguas.

    10. Las entregas de dinero a título de contraprestación o pago.

    En el IVA se contemplan diversas exenciones.

    Son exenciones interiores (las localizadas en el territorio del IVA), entre otras:

    • Enseñanza en centros públicos o privados autorizados y clases particulares por personas físicas sobre materias incluidas en los planes de estudios del sistema educativo. Servicios de atención a niños en el centro docente prestados en tiempo interlectivo.

    • Asistencia a personas físicas por profesionales médicos y servicios sanitarios.

    • Servicios profesionales, incluidos aquellos cuya contraprestación consista en derechos de autor, prestados por artistas plásticos, escritores, colaboradores literarios y gráficos.

    • Operaciones y prestaciones de servicios relativas a seguros, reaseguros y capitalización.

    • Servicios de mediación prestados a personas físicas en diversas operaciones financieras.

    • Arrendamiento de viviendas y entrega de terrenos rústicos y no edificables, así como segunda y ulteriores entregas de edificaciones.

    • Entrega de sellos de correos y efectos timbrados de curso legal.

    Entre las exenciones relacionadas con el comercio exterior, la entrega de bienes expedidos y transportados fuera del territorio peninsular español e Islas Baleares, ya sea con destino a otros Estados miembros, o a territorios terceros.