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IAE registration, amendment or deregistration: Modelo 840

IAE registration, amendment or deregistration: Modelo 840 is filed with AEAT — Sede electrónica (Modelo 840). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €19. Official tasa (government fee): The IAE bill varies with the heading, the scope, your turnover and the municipality. Reliefs may apply. Individuals are exempt.

We file your Modelo 840 (registration, amendment or deregistration for the IAE, the Spanish tax on economic activities) under RDLeg 2/2004 (TRLRHL) arts. 78-91, RD 243/1995 and Orden HAC/85/2003. We identify the right IAE heading from the official tariffs (RDLeg 1175/1990 and RD 1259/1991), the scope (municipal, provincial or national), the exemptions (ALL individuals; companies with turnover below 1.000.000 €; and every taxpayer in their first 2 tax periods), the municipal reliefs (starting up, job creation, renewable energy), the estimated tax bill and whether you have to file at all. We coordinate it with the Modelo 036/037 (the AEAT tax-register declaration).

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Estimated total cost
from €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
The IAE bill varies with the heading, the scope, your turnover and the municipality. Reliefs may apply. Individuals are exempt. (suplido: paid to the authority on your behalf, no VAT)
Processing time
1 month from the start, amendment or end of the activity. Modelo 848 reports annual turnover.
Where it is filed
AEAT — Sede electrónica (Modelo 840) ↗
What you receive
Application

Cost breakdown: Our fee 19 €, plus whatever IAE bill results: it varies with the heading, the scope, your turnover and the municipality (individuals are exempt)..

IAE registration, amendment or deregistration: Modelo 840: how is it filed?

  1. 1Answer the questions in the chat (about 10 minutes).
  2. 2We identify the applicable IAE heading and the scope.
  3. 3We check the exemptions (individuals, turnover below 1M, the first 2 years).
  4. 4We work out the estimated bill and the reliefs available.
  5. 5Payment of 19 € for our advice and for filing.
  6. 6We give you the Modelo 840 ready to file online.

Which documents do you need?

  • •DNI / NIE if you are an individual, or the CIF and registry details of the company.
  • •Modelo 036/037 already filed (or filed at the same time).
  • •Documentation for the premises: cadastral reference, lease or deed.
  • •The IAE heading / CNAE code.
  • •Annual accounts for the last financial year if you are a company (for the turnover figure).
  • •If you are claiming municipal reliefs: the supporting documentation.

Legal basis and things to bear in mind

  • Framework: arts. 78-91 RDLeg 2/2004 TRLRHL, RD 243/1995, Orden HAC/85/2003 (Modelo 840) and Orden HAC/2572/2003 (Modelo 848).
  • Taxable event: carrying on a business, professional or artistic activity in Spain (art. 78).
  • EXEMPTIONS (art. 82 TRLRHL): ALL individuals; companies with turnover below 1M €; and the first 2 tax periods after starting up.
  • Even when exempt: a company MUST STILL FILE the Modelo 840 when it starts, amends or ends an activity.
  • The tariff has three SECTIONS: business, professional and artistic. The headings are linked to CNAE codes.
  • Tax bills: national, provincial or municipal, depending on the scope. Weighting coefficients (based on turnover) and municipal coefficients (based on the street) apply.
  • Reliefs (art. 88 TRLRHL): optional municipal reliefs for starting up (50%, for 5 years), for job creation (up to 50%) and for investment in energy.
  • Filing deadline: 1 month from the start, amendment or end of the activity.
  • Coordination with the Modelo 036/037: registration with the AEAT tax register runs in parallel.
  • Penalties: 200 € (art. 198 LGT), or 50%-150% (art. 191 LGT) where the Treasury loses out financially.
  • Modelo 848: reports annual turnover once it exceeds 1M €.
  • Natural connections: alta_autonomo_modelo_036_037, modelo_036_alta_aeat, modelo_303_iva, modelo_390_resumen, alta_empleado_ss.

IAE registration, amendment or deregistration: Modelo 840: frequently asked questions

IAE registration, amendment or deregistration: Modelo 840: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €19: Our fee 19 €, plus whatever IAE bill results: it varies with the heading, the scope, your turnover and the municipality (individuals are exempt).. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: The IAE bill varies with the heading, the scope, your turnover and the municipality. Reliefs may apply. Individuals are exempt..

IAE registration, amendment or deregistration: Modelo 840: how long does it take?

1 month from the start, amendment or end of the activity. Modelo 848 reports annual turnover.

IAE registration, amendment or deregistration: Modelo 840: which documents do I need?

You need to have to hand: DNI / NIE if you are an individual, or the CIF and registry details of the company., Modelo 036/037 already filed (or filed at the same time)., Documentation for the premises: cadastral reference, lease or deed., The IAE heading / CNAE code., Annual accounts for the last financial year if you are a company (for the turnover figure)., If you are claiming municipal reliefs: the supporting documentation.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with AEAT — Sede electrónica (Modelo 840). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: AEAT — Sede electrónica (Modelo 840) ↗.

Shall we get started with «IAE registration, amendment or deregistration: Modelo 840»?

We file it for you, from start to finish.

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