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Tax Newsletter - June 2019 | Legislation

Spain - 

The voluntary payment period for 2019 tax on economic activities charges has been determined

In a decision rendered on June 13 and published on June 19, AEAT’s Revenue Department determined the voluntary payment period for the tax on economic activities (IAE) charges for fiscal year 2019 in respect of the national and provincial charges, along with the place for payment of those charges.

Specifically, the voluntary payment period for 2018 falls between September 16 and November 20 2019, inclusive, for national and provincial charges collected through the credit institutions authorized to collect the tax.