{"id":28141,"date":"2021-10-04T18:09:02","date_gmt":"2021-10-04T16:09:02","guid":{"rendered":"https:\/\/blog.escura.com\/?p=18814"},"modified":"2022-10-05T11:24:40","modified_gmt":"2022-10-05T09:24:40","slug":"impuesto-de-actividades-economicas-iae-2022","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/impuesto-de-actividades-economicas-iae-2022\/","title":{"rendered":"Impuesto de Actividades Econ\u00f3micas (IAE) 2022"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h3 style=\"text-align: right;\"><a href=\"http:\/\/www.escura.com\/wp-content\/uploads\/2021\/10\/95-21-IAE-2022.pdf\">Consulte el PDF<\/a><\/h3>\n<p><strong><u><img decoding=\"async\" class=\"alignleft size-thumbnail wp-image-16782\" src=\"http:\/\/www.escura.com\/wp-content\/uploads\/2019\/07\/CC0-372-min-1-150x150.jpg\" alt=\"\" width=\"150\" height=\"150\" \/>Obligaci\u00f3n de las empresas de tributar por IAE cuando formen parte de grupo<\/u><\/strong> <strong><u>con independencia de la obligaci\u00f3n de consolidaci\u00f3n contable, y teniendo en cuenta que el importe neto de la cifra de negocios se referir\u00e1 al conjunto de entidades pertenecientes a dicho grupo<\/u><\/strong><\/p>\n<p>Hasta el pasado d\u00eda 10 de Julio de 2.021, con la \u00faltima actualizaci\u00f3n del \u201c<em><u>Real Decreto Legislativo 2\/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley Reguladora de las Haciendas Locales<\/u><\/em>\u201d, en el caso de que una entidad formase parte de un grupo mercantil seg\u00fan el art. 42 del C\u00f3digo de Comercio (el cual no consolidase cuentas), si hab\u00eda facturado individualmente a lo largo del a\u00f1o un importe inferior a 1.000.000\u20ac, esta se consideraba exenta del alta y pago del correspondiente I.A.E. (Impuesto de Actividades Econ\u00f3micas). Seg\u00fan se establec\u00eda en el <strong>art. 82.1.c. Regla 3\u00aa<\/strong>:<\/p>\n<p style=\"padding-left: 40px;\">\u201cNo obstante, cuando <strong>la entidad forme parte de un grupo de sociedades en el sentido del art\u00edculo 42 del C\u00f3digo de Comercio<\/strong>, el importe neto de la cifra de negocios se referir\u00e1 al conjunto de entidades pertenecientes a dicho grupo.<\/p>\n<p style=\"padding-left: 40px;\">A efectos de lo dispuesto en el p\u00e1rrafo anterior, se entender\u00e1 que los casos del art\u00edculo 42 del C\u00f3digo de Comercio son los recogidos en la secci\u00f3n 1.\u00aa del cap\u00edtulo I de las normas para la formulaci\u00f3n de las cuentas anuales consolidadas, <strong>aprobadas por Real Decreto 1815\/1991, de 20 de diciembre<\/strong>\u201d.<\/p>\n<p>El mencionado apartado, tras la Sentencia 837\/2.018 del Tribunal Supremo por la cual quedaron exentas del IAE una gran cantidad de empresas, ha sido modificado quedando como sigue a continuaci\u00f3n:<\/p>\n<p style=\"padding-left: 40px;\">\u201cNo obstante, cuando la entidad forme parte de un grupo de sociedades por concurrir alguna de las circunstancias consideradas en el apartado 1 del art\u00edculo 42 del C\u00f3digo de Comercio como determinantes de la existencia de control, <strong>con independencia de la obligaci\u00f3n de consolidaci\u00f3n contable, <\/strong>el importe neto de la cifra de negocios se referir\u00e1 al conjunto de entidades pertenecientes a dicho grupo.<\/p>\n<p style=\"padding-left: 40px;\">A efectos de lo dispuesto en el p\u00e1rrafo anterior, se entender\u00e1 que los casos del art\u00edculo 42 del C\u00f3digo de Comercio son los recogidos en la secci\u00f3n 1.\u00aa del Cap\u00edtulo I de las normas para la formulaci\u00f3n de las cuentas anuales consolidadas, <strong>aprobadas por Real Decreto 1159\/2010, de 17 de septiembre<\/strong>\u201d.<\/p>\n<p>La Sentencia anteriormente citada motivar\u00e1 que un gran n\u00famero de empresas <strong><u>queden nuevamente sujetas y no exentas<\/u><\/strong> a dicho Impuesto actividades econ\u00f3micas.<\/p>\n<p>El cambio de criterio supone igualmente la obligaci\u00f3n por parte de las empresas de cumplir cada una de ellas con el <strong>deber de comunicaci\u00f3n<\/strong> del alta por dejar de disfrutar de la exenci\u00f3n mediante el <strong>modelo 840<\/strong>, y dentro del plazo previsto.<\/p>\n<p>\u00a9 La presente informaci\u00f3n es propiedad de <strong>Escura<\/strong>, <strong>abogados<\/strong> y <strong>economistas<\/strong>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" 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fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-recent-posts fusion-recent-posts-1 avada-container layout-default layout-columns-6\"><section class=\"fusion-columns columns fusion-columns-6 columns-6\"><article class=\"post fusion-column column col col-lg-2 col-md-2 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src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-08T163758.127-700x441.png\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-08T163758.127-320x202.png 320w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-08T163758.127-700x441.png 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.escura.com\/es\/author\/adminbe\/\" title=\"Entradas de adminbe\" rel=\"author\">adminbe<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-08T16:40:56+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.escura.com\/es\/campana-de-declaracion-de-la-renta-y-patrimonio-2025\/\">Campa\u00f1a de Declaraci\u00f3n de la Renta y Patrimonio 2025<\/a><\/h4><\/div><\/article><article class=\"post fusion-column column col col-lg-2 col-md-2 col-sm-2\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/www.escura.com\/es\/criterios-administrativos-sobre-el-concepto-de-gran-tenedor-en-cataluna\/\" aria-label=\"Criterios administrativos sobre el concepto de gran tenedor en Catalu\u00f1a\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-07T103350.158-700x441.png\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-07T103350.158-320x202.png 320w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-07T103350.158-700x441.png 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.escura.com\/es\/author\/adminbe\/\" title=\"Entradas de adminbe\" rel=\"author\">adminbe<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-07T10:37:46+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.escura.com\/es\/criterios-administrativos-sobre-el-concepto-de-gran-tenedor-en-cataluna\/\">Criterios administrativos sobre el concepto de gran tenedor en Catalu\u00f1a<\/a><\/h4><\/div><\/article><article class=\"post fusion-column column col col-lg-2 col-md-2 col-sm-2\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/www.escura.com\/es\/actualizacion-de-las-bases-de-cotizacion-a-la-seguridad-social-para-el-ejercicio-2026\/\" aria-label=\"Actualizaci\u00f3n de las bases de cotizaci\u00f3n a la seguridad social para el ejercicio 2026\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-02T095423.932-700x441.png\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-02T095423.932-320x202.png 320w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/Fotos-interior-circulares-2026-04-02T095423.932-700x441.png 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.escura.com\/es\/author\/adminbe\/\" title=\"Entradas de adminbe\" rel=\"author\">adminbe<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-02T09:56:30+02:00<\/span><h4 class=\"entry-title\"><a 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