BASQUE COUNTRY AND NAVARRE: Check if the elements of your IAE have changed
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If there have been changes, check if it is possible to reduce the tax.
Those who pay taxes through the IAE must pay a fee each year, usually calculated based on the tax elements of the activity (floor area, power, etc.).
Well, keep in mind that these tax elements sometimes vary, so it is necessary to pay attention to these fluctuations:
√ Are they higher than 20% (either more or less)?
If the answer is yes, it is mandatory to submit a variation declaration.
√ Are they not higher than that percentage?
If they are not higher, the communication is voluntary. And then:
- If the variation is positive, it is better not to do anything to avoid increasing the fee to be paid.
- But if it is negative, it is worth communicating it in the appropriate variation form to reduce the fee for the next year.
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