{"id":4451,"date":"2025-06-18T12:42:37","date_gmt":"2025-06-18T10:42:37","guid":{"rendered":"https:\/\/gpasoc.com\/?p=4451"},"modified":"2025-06-18T12:42:37","modified_gmt":"2025-06-18T10:42:37","slug":"iae-exemption-for-smes-and-self-employed-workers-key-points-of-the-new-legislative-proposal","status":"publish","type":"post","link":"https:\/\/gpasoc.com\/en\/iae-exemption-for-smes-and-self-employed-workers-key-points-of-the-new-legislative-proposal\/","title":{"rendered":"IAE exemption for SMEs and self-employed workers: key points of the new legislative proposal"},"content":{"rendered":"
\"\"
\u00a0<\/figcaption><\/figure>\n

What is the Economic Activities Tax (IAE)?<\/b><\/h3>\n

The Economic Activities Tax (IAE) is a municipal tax levied on business, professional or artistic activities carried out in Spain. Although it is a local tax, it is regulated by state legislation, specifically the Law Regulating Local Finances.<\/p>\n

Currently, companies or self-employed workers with an annual turnover of less than one million euros are exempt from paying the IAE. However, this limit has not been changed for years, which has sparked a debate about the need to update it to adapt to economic growth and the reality of the Spanish business fabric.<\/p>\n

What does the new bill propose?<\/b><\/h3>\n

The Junts per Catalunya party has presented a bill in the Senate that seeks to ease the tax burden on thousands of small and medium-sized businesses and self-employed workers across the country. This proposal includes two key measures:<\/p>\n

    \n
  • Raising the IAE exemption threshold to \u20ac2 million in annual turnover, which would allow a significant number of SMEs and self-employed workers to no longer be required to pay it.<\/li>\n
  • Allowing companies with a turnover of more than \u20ac2 million, which are therefore still required to pay this municipal tax, to deduct the IAE from their corporation tax.<\/li>\n<\/ul>\n

    This change is intended to enable more established SMEs to at least offset the cost of the IAE through a tax deduction on their state tax return.<\/p>\n

    How will this deduction work?<\/b><\/h3>\n

    Companies that remain liable for the IAE will be able to deduct the amount paid from their total corporation tax liability, provided they meet a number of requirements. These include:<\/p>\n

    Proof of payment of the IAE must be provided by means of official documents issued by the relevant local tax office.<\/p>\n

    The deduction may not exceed the total amount of the full corporate income tax liability. If the IAE paid is greater than this amount, the excess may be deducted in the following ten tax years, provided that there is sufficient liability.<\/p>\n

    For example, if a company has paid \u00a310,000 in IAE, but its total corporate tax liability is only \u00a39,000, it may deduct the \u00a39,000 in that year and the remaining \u00a31,000 in future years.<\/p>\n

    Who will benefit from this measure?<\/b><\/h3>\n

    The main objective of the proposal is to benefit the Spanish productive fabric as a whole, but especially small businesses and the self-employed, who represent more than 90% of the country’s business ecosystem. With the new turnover limit of \u20ac2 million, many companies that did not previously benefit from the exemption will automatically be exempt from this cost.<\/p>\n

    In addition, for those that exceed this threshold, the possibility of deducting the IAE in Companies is a way of alleviating part of the tax burden without compromising the financing of local councils, which will continue to receive the tax.<\/p>\n

    When will the measure come into force?<\/b><\/h3>\n

    The bill establishes that, once approved and published in the Official State Gazette, the measure will apply from the following financial year. In other words, if the law is approved in 2025, it will take effect on 1 January 2026.<\/p>\n

    At the moment, the government has not expressed any opposition to the initiative nor has it presented an alternative, which suggests that it will pass through parliament without any major obstacles.<\/p>\n

    Will it affect local councils?<\/b><\/h3>\n

    No. According to the explanatory memorandum accompanying the bill, the deduction of IAE from corporation tax will not affect municipal revenues, as they will continue to collect the tax as before. The tax reduction will be applied at the state level, with the state assuming the loss of revenue through a reduction in corporation tax.<\/p>\n

    What about companies in crisis?<\/b><\/h3>\n

    The proposal also provides for the possibility of adjusting or reducing the payment of IAE in cases where companies can prove that they are in economic crisis and have an approved restructuring or viability plan. This measure seeks to encourage the recovery of viable businesses experiencing temporary difficulties.<\/p>\n

    Frequently asked questions<\/b><\/h3>\n

    Is this exemption automatic?<\/b><\/p>\n

    No. Although the exemption threshold would be raised to \u00a32 million, it is likely that the relevant authorities will need to be notified and turnover will need to be proven.<\/p>\n

    Will the classification of activities and IAE rates remain the same?<\/b><\/p>\n

    Yes. The regulations do not change the current IAE rates or classifications, which will remain the same.<\/p>\n

    What documentation do I need to apply for the deduction?<\/b><\/p>\n

    You will be required to keep and submit proof of payment of the IAE issued by the local councils or tax collection agencies.<\/p>\n

    The legislative initiative presented by Junts represents an important step towards a more balanced tax system for SMEs and the self-employed. By increasing the exemption threshold and allowing the deduction of the IAE, the aim is to provide greater financial flexibility to small businesses, encourage investment and protect jobs.<\/p>\n

    For many companies, this measure could mean considerable savings and an incentive to reinvest, without reducing the income of local authorities that depend on this tax.<\/p>\n

    How can Guti\u00e9rrez Pujadas & Partners help you?<\/b><\/h3>\n

    At Guti\u00e9rrez Pujadas & Partners, we help our clients to correctly interpret regulatory changes and apply all available tax advantages. If you are self-employed or run an SME, we can advise you on:<\/p>\n

      \n
    • Checking whether your company is eligible for the exemption or deduction.<\/li>\n
    • Preparing the necessary documentation for the tax authorities.<\/li>\n
    • Plan your business’s tax strategy to maximise tax benefits in the coming years.<\/li>\n<\/ul>\n

      Contact us for a personalised review of your situation and get ahead of the tax changes coming in 2026. We are here to help you grow with legal certainty and tax efficiency.<\/p>\n","protected":false},"excerpt":{"rendered":"

      What is the Economic Activities Tax (IAE)? The Economic Activities Tax (IAE) is a municipal tax levied on business, professional or artistic activities carried out in Spain. Although it is a local tax, it is regulated by state legislation, specifically the Law Regulating Local Finances. Currently, companies or self-employed workers with an annual turnover of […]<\/p>\n","protected":false},"author":9,"featured_media":2981,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4451","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\nIAE exemption for SMEs and self-employed workers: key points of the new legislative proposal - Guti\u00e9rrez Pujadas & Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gpasoc.com\/en\/iae-exemption-for-smes-and-self-employed-workers-key-points-of-the-new-legislative-proposal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IAE exemption for SMEs and self-employed workers: key points of the new legislative proposal - Guti\u00e9rrez Pujadas & Partners\" \/>\n<meta property=\"og:description\" content=\"What is the Economic Activities Tax (IAE)? 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