A local, direct, and mandatory tax that applies to economic activity in Spanish territory for both individuals and legal entities, regardless of whether they obtain results. The tax is determined by established rates according to the activity, a municipal coefficient based on the number of inhabitants of the place where the activity is carried out, and a location index depending on the category of the street where the business premises are located.
« Back to Glossary IndexEconomic activities tax (IAE)
« Back to Glossary Index