DECLARATION OF MODIFICATION
If there has been a 20% modification to the elements declared in this tax return (m2, power rating of the manufacturing equipment, etc.), the Spanish Tax Agency, SUMA or the Town/City Council must be informed about this, as appropriate, within a month from the date that the modification in question is made.
These modifications shall come into force the year after the competent authorities have been informed about them. Therefore, the final notification about any modification made in the fiscal year can be submitted in January, 2020, so that they are valid and can be included in the IAE Economic Activities Tax Return of 2020. When filling in the corresponding form, the date of the modification must be the 31st of December, 2019. Property development companies that have paid tax on economic activities during 2019 and that have sold property must declare the m2 of land (urban land or that is going to be urbanized) and buildings (built or going to be built) sold in 2019, during January, 2020 at the Spanish Tax Agency, SUMA or the Town/City Council, as appropriate.