On 26 June 2017, Spain published a resolution in the Official Gazette concerning the payment of the annual business (economic) activity tax (Impuesto de Actividades Económicas - IAE). The resolution provides that for the national and provincial quotas of the IAE for the 2017 fiscal year, the voluntary payment period will run from 15 September to 20 November 2017.
Note - The IAE amount is not based on income, but rather on the location of a business, the activity type, the size of the busin…