The mere exercise in national territory of business, professional and artistic activities, whether or not they are exercised in a specific place and are not specified in the tax rates.
The declarations of affiliation, termination and variation must be made in the 'ORGT declaration form (model 708), duly completed and signed. This form can be obtained from any of the offices of the Tax Management Organization of the Barcelona Provincial Council.
An authorization document must be provided when the person signing is not the entity's legal representative.
Once the declaration has been completed, you must present it as an attachment toelectronic record of the ORGT.
The natural or legal persons and entities without legal personality enumerated in the art. 35.4 of the General Tax Law (LGT) that performs in the national territory any of the activities that originate the taxable event.
Should be paid and the self within 10 days prior to the start date of the activity.
The highly formalized once paid the self of the year in which work began. This is high prorratejable quarterly.
It can accept high with a maximum of three months in advance, provided that the date of submission of the declaration and startup activities are within the same year that the applicant agrees to pay within 30 days; After this time the bank will not accept the payment.
Regarding the high submitted after the deadline, Tax Management Agency issues a settlement that includes all the years, including the current year.
Regulations
The high-IAE does not exempt the application license to open stores in the City.