Explanation of the Economic Activity Tax

The obligation to pay Economic Activity Tax arises from running business, professional or artistic activities within municipal boundaries, whether or not these are within specific premises or specified in the tax rates.


All citizens, businesses or bodies carrying out economic activities must register with the Inland Revenue's Register for Businesses, Professionals and Withholders (Form 036), although this tax need only be paid by businesses or bodies which carry out a business or artistic activity and whose previous two years' turnover was in excess of a million euros. For example, a business that had a turnover of €1,200,000 two years ago will have to pay the tax this year.

Registration, cancellation and variation statements

Tax returns should be sent directly to the Spanish Tax Agency (AEAT-Agència Estatal Tributària).


Paying the tax by direct debit will save time: there is no need to go to the bank to make the payment, or to chase up a copy of the bill if you do not receive it. Another advantage is that you don't need to worry about whether the document has been received or when the payment period is, as long as you have sufficient funds in your account

The bill can be paid by direct debit from your current account or savings account and is paid in a single, annual payment. For payment dates, see the Taxpayer Calendar. The direct debit can be set up via the Internet, at any district Citizen Help and Information office, or calling the free phone number 010* (931 537 010 from outside the metropolitan area).

(*) See the terms of telephone service on the web http://ajuntament.barcelona.cat/en/content/telephone--communication-channels-citizens

Last update: 03/04/2017