None of the article 82 exemptions reaches this case, so the activity is taxed on whichever heading applies to it.
Rule 2 of article 82.1(c) takes the period whose filing deadline ended in the year before the accrual, so one year's IAE looks at turnover from two years earlier.
Article 5.3 of Royal Decree 243/1995 gives one month to register a new activity, but requires the return «during the month of December immediately before» when an exemption stops applying.
If the activity started less than two years ago, open «Refine» and correct the starting year: article 82.1(b) exempts the first two tax periods whatever the turnover.
Where the entity belongs to a group under article 42 of the Commercial Code, the turnover figure is the whole group's, whether or not consolidated accounts are required.
Refine: start of activity and previous ownership
Article 82.1(b) exempts the first two tax periods, and its second paragraph denies the start where the activity came from another owner: a merger, a demerger or the transfer of a line of business does not open a fresh start.
General information, not tax advice. The tariff quota, the location coefficient and the provincial surcharge are data from your heading, your municipal by-law and your provincial council.
Common-regime territory. Navarre and the Basque historical territories have their own rules under their agreements.