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BASQUE COUNTRY: What amount exempts from the payment of IAE?

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Learn the amount that exempts from the payment of the tax. And remember: if you start an activity, you will not have to pay it for the first two years.

Those subject to the tax are exempt if their volume of operations is less than 1,000,000 euros in Araba, or less than 2,000,000 euros in Bizkaia; and those with a net turnover of less than 1,000,000 euros in Gipuzkoa.

If you carry out several activities, take note

For the calculation of the exempt amount, the total of the economic activities carried out must be taken into account.

And, in addition, keep in mind that…

To enjoy the exemption, the taxpayers must not be directly or indirectly participated in 25% or more by companies that do not meet the requirement of volume of operations or turnover (unless they are venture capital entities or, additionally in Bizkaia, business promotion companies, when the participation is a consequence of fulfilling the social purpose of these).

Our professionals will inform you of all the details of the IAE exemptions.
BASQUE COUNTRY: What amount exempts from the payment of IAE?

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