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IMPUESTOS DE ACTIVIDADES ECONÓMICAS. (IAE)

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A continuación se explican los aspectos fiscales más significativos para trabajadores autónomos y pequeñas empresas, dejando sin tratar la fiscalidad de las grandes empresas.

Impuesto que grava a trabajadores autónomos, sociedades y otras entidades que desarrollen actividades empresariales, profesionales o artísticas.

Entre otros contribuyentes y situaciones, están exentos de este impuesto quienes se encuentren en alguno de los siguientes casos:

  • Las personas físicas, tanto si realizan una actividad empresarial como profesional; o
  • Las sociedades mercantiles, las sociedades civiles, las comunidades de bienes y otras entidades sin personalidad jurídica que tengan un importe neto de la cifra de negocios inferior a 1.000.000,00 euros.

Dicha exención no exime de la obligación de presentar una declaración de alta, variación y/o baja del Impuesto, aunque esta obligación se cumple a través de la Declaración Censal (modelo 036 o 037).

19 comentarios en “IMPUESTOS DE ACTIVIDADES ECONÓMICAS. (IAE)

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