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Generic Tax Name Tax on economic activities
Tax name in the national language Impuesto sobre Actividades Económicas
Tax name in English Tax on economic activities
Member State ES-Spain
Tax in force since 1998/12/28
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Royal Legislative Decree Nº 2 of 5 March 2004. Royal Legislative Decree No 1175 of 28 September 1990 approving the rates.

This tax entered into force on 31 December 1988, replacing the Business License Tax (Licencia Fiscal de Actividades Comerciales e Industriales), and the License Tax for Professional and Artistic Activities (Licencia Fiscal de Actividades profesionales y de Artistas), and the municipal Tax on Location (Impuesto Municipal sobre la Radicación).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

The whole Spanish territory.


Natural or legal persons and entities without legal personality covered by the Law, provided that they carry out on the national territory one of the activities constituing the chargeable event.

Tax object and basis of assessment

The exercise on the national territory of business activities (livestock farming, minning, commercial, industrial and services), professional or artistic activities whether or not carried out on given premises and whether or not specified in the scale of rates.


Basis of assessment:

The realisation of an economic activity by taxpayers (companies, professionals and artists).

Deductions, Allowances, Credits, Exemptions
  • Natural persons are granted with an exemption
  • As a general rule taxpayers with a turnover up to € 1,000,000 are granted with an exemption.
  • New taxpayers are granted with an exemption during the first two years (of activity)
  • Local governments may provide optionally an allowance (up to 50%) during subsequent 5 additional years to the above taxpayers

Local authorities and their autonomous administrative bodies, taxable persons who qualify under international treaties, the Spanish Red Cross, and other Institutions and finally natural persons.

Rate(s) Structure

Tax liabilities are computed directly as a lump-sum payment made evey year, and these payments are made according to a list, which takes into account the realisation of economic activities by the taxpayer (corporate taxpayers, professionals and artist).

Every activitiy is subject therefore to a different tax liability.

Tax due date

As a general rule, 1 of January each year or when business starts.

Tax collector

Local Governments. National and provincial tax liabilities are managed by the Spanish State Tax Administration.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29ea

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,746.00 EUR 0.17
2011 1,732.00 EUR 0.16
2010 1,785.00 EUR 0.17
2009 1,790.00 EUR 0.17
2008 1,690.00 EUR 0.15
2007 1,635.00 EUR 0.15
2006 1,699.00 EUR 0.17
2005 1,585.00 EUR 0.17
2004 1,460.00 EUR 0.17
2003 1,471.00 EUR 0.18
2002 2,086.00 EUR 0.28
2001 2,049.00 EUR 0.29
2000 1,934.00 EUR 0.30