A local, direct, and mandatory tax that taxes economic activity in Spanish territory for both individuals and legal entities, regardless of the results obtained. The tax is determined by established rates according to the activity to which they belong, a municipal coefficient based on the number of inhabitants of the place where the activity is carried out, and an index of the situation depending on the category of the street where the business is located.
« Back to Glossary IndexIAE (Tax on Economic Activities)
« Back to Glossary Index