How does the activity search engine and its tax obligations work?

• Provides information on the groups or headings in which the economic activities included in the rates of the tax on economic activities are classified.
• It allows determining the tax obligations of the activity carried out by the taxpayer

The Tax Agency makes available to taxpayers the activity search engine and its tax obligations. It is a tool that offers information on the groups or headings in which the economic activities included in the rates of the tax on economic activities are classified.

Likewise, it allows determining the tax obligations of the activity carried out by the taxpayer. To do this, once you access the details of the group or heading, it is necessary to indicate the tax profile and press the "See obligations" button. The taxes that will appear are IAE, VAT, Personal Income Tax and other withholdings -for dependent workers, for example-.

IAE

In the case of the IAE, since it is a self-employed individual, the system directly indicates that the self-employed worker is subject to the tax and, therefore, has the obligation to register in the census, even if he or she is exempt from paying it. .

VAT

Regarding VAT, the assistant would indicate, depending on the type of self-employed person in question, whether their activity is subject to and not exempt from the settlement of this tax. In addition, the VAT self-assessment models would also be indicated, as well as their submission deadlines.

Income Tax

In the case of personal income tax, the search engine indicates the possibilities of exclusion and incompatibility between regimes. It also informs about the models to be presented and the ways to settle it (in installments or annually) and the deadlines in each of these models.

The assistant also indicates the withholdings that the self-employed person will have, depending on whether or not they have employees, rented premises, etc. In this case, the search engine will show the corresponding models and their submission deadlines.

Information download

A written copy can be obtained in PDF format, so it will be necessary to authenticate with an electronic certificate or PIN code and provide an email account to which the link to the corresponding PDF file will be sent.