rdl-2-2004¶
Published in the Boletín Oficial del Estado as BOE-A-2004-4214. Cadrumo’s calculations cite 3 provisions of this text; each one links below to its official wording in the BOE.
rdl-2-2004, art. 78¶
In force from 2004-03-10 (published on 2004-03-09).
Official text, in extract (in Spanish)
naturaleza
hecho imponible
actividades empresariales
Read rdl-2-2004, art. 78 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
rdl-2-2004:art-78- Kind of instrument:
real_decreto- BOE document:
BOE-A-2004-4214- Bundled corpus:
corpus/normatives/html/rdl-2-2004-art-78.html#a78- Authority:
boe- Evidence tier:
legal_authority- Review status:
operator_reviewed- Date reviewed:
2026-05-06
- Reviewed by:
operator
- Cataloguer’s note:
TRLRHL art 78: naturaleza y hecho imponible del Impuesto sobre Actividades Economicas (IAE).
rdl-2-2004, art. 82¶
In force from 2004-03-10 (published on 2004-03-09).
Official text, in extract (in Spanish)
exentos del impuesto
importe neto de la cifra de negocios
1.000.000
Read rdl-2-2004, art. 82 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
rdl-2-2004:art-82- Kind of instrument:
real_decreto- BOE document:
BOE-A-2004-4214- Bundled corpus:
corpus/normatives/html/rdl-2-2004-art-82.html#a82- Authority:
boe- Evidence tier:
legal_authority- Review status:
operator_reviewed- Date reviewed:
2026-05-06
- Reviewed by:
operator
- Cataloguer’s note:
TRLRHL art 82: exenciones del IAE. Estaran exentos los sujetos pasivos cuyo importe neto de la cifra de negocios sea inferior a 1.000.000 EUR.
rdl-2-2004, art. 90¶
In force from 2004-03-10 (published on 2004-03-09).
Official text, in extract (in Spanish)
matrícula
gestión tributaria
Read rdl-2-2004, art. 90 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
rdl-2-2004:art-90- Kind of instrument:
real_decreto- BOE document:
BOE-A-2004-4214- Bundled corpus:
corpus/normatives/html/rdl-2-2004-art-90.html#a90- Authority:
boe- Evidence tier:
legal_authority- Review status:
operator_reviewed- Date reviewed:
2026-05-06
- Reviewed by:
operator
- Cataloguer’s note:
TRLRHL art 90: gestion tributaria del IAE; matricula del impuesto y reglas de gestion compartida entre AEAT y administracion tributaria local.