Alta en el Impuesto de Actividades Económicas (IAE)
Si has llegado hasta aquí es que estás interesado en el IAE, es decir, en el Impuesto de Actividades Económicas y quieres conocer más acerca de su funcionamiento y obligatoriedad.
En este post encontrarás una amplia información acerca del significado del IAE, sus categorías y otros muchos datos relevantes para tu actividad. No te pierdas detalle y sigue leyendo!
- ¿Que es el Impuesto de Actividades Económicas o IAE?
- ¿A quién se aplica el Impuesto de Actividades Económicas o IAE?
- ¿Quién está obligado a pagar el IAE?
1. ¿Que es el Impuesto de Actividades Económicas o IAE?
El Impuesto sobre Actividades Económicas (IAE) es un tributo al que están obligados todos aquellos que desarrollen una actividad económica en nuestro país, tanto las personas físicas como personas jurídicas.
Es un impuesto local que gestionan los ayuntamientos, pero la administración estatal utiliza la información consignada en él a efectos del control de otros impuestos como el IRPF o el IVA.
Este impuesto condiciona la forma en la que tributarás, así pues es importante conocerlo y resolver cualquier duda que puedas tener.
2. ¿A quién se aplica el Impuesto de Actividades Económicas o IAE?
El IAE es un impuesto que se aplica tanto a autónomos como a sociedades por el hecho de realizar una actividad empresarial, profesional o artística en territorio Español.
Un autónomo está exento de efectuar el pago del IAE pero le afecta directamente, según su actividad se le asignará un epígrafe que le acabará incluyendo en un régimen fiscal u otro.
¿Qué son los epígrafes del IAE?
Los epígrafes del IAE surgen en el momento en el que te das de alta en Hacienda, vía Modelo 036 ó 037, que será donde debas especificar la actividad, o actividades, que vas a desarrollar.
Esa actividad tiene que corresponderse con alguno de los epígrafes que detalla el propio IAE en un amplio listado, dividido por tres categorías.
¿Cuáles son las categorías de epígrafes que existen?
Existen tres categorías de epígrafes en función de su actividad:
- profesionales (de profesionales relacionados con la agricultura, ganadería, caza y pesca, energía, agua, minería, las industrias química, aeronáutica, de telecomunicaciones…)
- empresariales (ganaderas independientes, mineras, industriales, comerciales y de servicios)
- artísticos (relacionadas con el cine, el teatro y el circo, el baile, la música, el deporte y los espectáculos taurinos)
Hay algunos epígrafes similares por lo que le recomendamos consulte con Gafic para resolver a qué epígrafe corresponde su actividad.
¿Para qué me sirve conocer mi epígrafe en mi tributación?
Cuando conozca el epígrafe podrá saber a través de qué método puede tributar. Existen dos estimaciones de tributación:
- Estimación directa: se pagan impuestos según lo que hayamos facturado, en proporción a nuestros beneficios y del volumen de nuestra actividad.
- Estimación directa normal: el importe neto de la cifra de negocios deberá superar los 600.000 €
- Estimación directa simplificada: el importe neto de la cifra de negocios no se podrán superar los 600.000 €
- Estimación objetiva (módulos): es un régimen simplificado de tributación que permite a los pequeños empresarios y autónomos una manera más sencilla de gestionar la administración de su actividad laboral. Y para ello, se establece una cantidad fija a pagar en función de sus características y sector al que pertenece siempre y cuando se reúnan los requisitos para acogerse a este modelo de estimación.
Algunos epígrafes no permiten elegir entre Estimación directa u objetiva por lo que se verá obligado a tributar y presentar los trimestres, dependiendo del IAE.
El epígrafe es muy importante ya que establecerá tus obligaciones contables y fiscales.
3. ¿Quién está obligado a pagar el IAE?
- A partir del tercer año sólo estará obligado al pago del IAE si durante el primer año de actividad tuvo un importe neto de cifra de negocios superior al 1.000.000 de euros.
- Tanto autónomos como sociedades están exentos durante los dos primeros años de actividad.
Para más información contacte con su asesor fiscal, contable y laboral de Gafic especializado en Odoo.
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