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Modelo 848: turnover declaration for the IAE (business activity tax)

Modelo 848: turnover declaration for the IAE (business activity tax) is filed with Agencia Tributaria — modelo 848. 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: €19 to €19.

We file the modelo 848 with your entity's net turnover, which triggers liability to the IAE (business activity tax) for the following year. It is only compulsory if turnover exceeds 1.000.000 € (the exemption threshold in art. 82.1.c TRLRHL). We automatically work out whether you are exempt.

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Estimated total cost
€19 to €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
1 January to 14 February of the year in which it is to take effect.
Where it is filed
Agencia Tributaria — modelo 848 ↗
What you receive
Application

Cost breakdown: Our fee 19 €. This is an information notice of your turnover: there is no fee and no tax to pay with it..

Modelo 848: turnover declaration for the IAE (business activity tax): how is it filed?

  1. 1Answer the chat questions (~6 minutes).
  2. 2We check whether you exceed the 1.000.000 € threshold (IAE exemption).
  3. 3Payment of 19 €.
  4. 4Sign the mandate from your phone.
  5. 5We file the modelo 848 electronically with the AEAT (Spanish Tax Agency).

Which documents do you need?

  • •Annual accounts for the reference year (audited where applicable).
  • •Consolidated group accounts (if you are taxed on a consolidated basis).
  • •Modelo 200 (corporate income tax) for the reference year.

Legal basis and things to bear in mind

  • Only legal entities and the entities referred to in art. 35.4 LGT that are NOT exempt from the IAE are required to file.
  • IAE exemption threshold: net turnover below 1.000.000 € in the year before last (art. 82.1.c TRLRHL).
  • Deadline: 1 January to 14 February of the year it takes effect.
  • Penalty under art. 198 LGT for filing late (it is an information return).
  • The IAE charges themselves are managed by the Ayuntamientos (town halls) according to the applicable IAE rates.

Modelo 848: turnover declaration for the IAE (business activity tax): frequently asked questions

Modelo 848: turnover declaration for the IAE (business activity tax): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €19 to €19: Our fee 19 €. This is an information notice of your turnover: there is no fee and no tax to pay with it.. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.

Modelo 848: turnover declaration for the IAE (business activity tax): how long does it take?

1 January to 14 February of the year in which it is to take effect.

Modelo 848: turnover declaration for the IAE (business activity tax): which documents do I need?

You need to have to hand: Annual accounts for the reference year (audited where applicable)., Consolidated group accounts (if you are taxed on a consolidated basis)., Modelo 200 (corporate income tax) for the reference year.. 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 Agencia Tributaria — modelo 848. 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: Agencia Tributaria — modelo 848 ↗.

Shall we get started with «Modelo 848: turnover declaration for the IAE (business activity tax)»?

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