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On 20 de febrero de 2026, 11:51:45 CET,
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| 3 | "author": "Ayuntamiento de Madrid", | 3 | "author": "Ayuntamiento de Madrid", | ||
| 4 | "author_email": "dgtransparenciayc@madrid.es", | 4 | "author_email": "dgtransparenciayc@madrid.es", | ||
| 5 | "creator": [ | 5 | "creator": [ | ||
| 6 | { | 6 | { | ||
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| 8 | "name": "Agencia Tributaria de Madrid", | 8 | "name": "Agencia Tributaria de Madrid", | ||
| 9 | "type": | 9 | "type": | ||
| 10 | /publications.europa.eu/resource/authority/organization-type/COU_MUN", | 10 | /publications.europa.eu/resource/authority/organization-type/COU_MUN", | ||
| 11 | "uri": | 11 | "uri": | ||
| 12 | "https://datos.gob.es/recurso/sector-publico/org/Organismo/L01280796", | 12 | "https://datos.gob.es/recurso/sector-publico/org/Organismo/L01280796", | ||
| 13 | "url": "https://www.madrid.es" | 13 | "url": "https://www.madrid.es" | ||
| 14 | } | 14 | } | ||
| 15 | ], | 15 | ], | ||
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| 18 | "dataset_type": "fichero", | 18 | "dataset_type": "fichero", | ||
| 19 | "dcat_type": | 19 | "dcat_type": | ||
| 20 | //publications.europa.eu/resource/authority/dataset-type/STATISTICAL", | 20 | //publications.europa.eu/resource/authority/dataset-type/STATISTICAL", | ||
| 21 | "decentralized": "no", | 21 | "decentralized": "no", | ||
| 22 | "districts_data": "no", | 22 | "districts_data": "no", | ||
| 23 | "frequency": | 23 | "frequency": | ||
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| 25 | "gender_data": "no", | 25 | "gender_data": "no", | ||
| 26 | "geolocation_data": "no", | 26 | "geolocation_data": "no", | ||
| 27 | "granularity": 1, | 27 | "granularity": 1, | ||
| 28 | "groups": [ | 28 | "groups": [ | ||
| 29 | { | 29 | { | ||
| 30 | "description": "Conjuntos de Datos asociados a la tem\u00e1tica | 30 | "description": "Conjuntos de Datos asociados a la tem\u00e1tica | ||
| 31 | Hacienda", | 31 | Hacienda", | ||
| 32 | "display_name": "Hacienda", | 32 | "display_name": "Hacienda", | ||
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| 36 | "name": "hacienda", | 36 | "name": "hacienda", | ||
| 37 | "title": "Hacienda" | 37 | "title": "Hacienda" | ||
| 38 | } | 38 | } | ||
| 39 | ], | 39 | ], | ||
| 40 | "id": "204307-0-iae-2013", | 40 | "id": "204307-0-iae-2013", | ||
| 41 | "isopen": false, | 41 | "isopen": false, | ||
| 42 | "issued": "2016-05-10T00:00:00.000000", | 42 | "issued": "2016-05-10T00:00:00.000000", | ||
| 43 | "language": | 43 | "language": | ||
| 44 | "https://publications.europa.eu/resource/authority/language/SPA", | 44 | "https://publications.europa.eu/resource/authority/language/SPA", | ||
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| 46 | "license_title": "Aviso legal portal Web Ayuntamiento de Madrid", | 46 | "license_title": "Aviso legal portal Web Ayuntamiento de Madrid", | ||
| 47 | "license_url": "https://datos.madrid.es/pages/aviso-legal", | 47 | "license_url": "https://datos.madrid.es/pages/aviso-legal", | ||
| 48 | "maintainer": "Ayuntamiento de Madrid", | 48 | "maintainer": "Ayuntamiento de Madrid", | ||
| 49 | "maintainer_email": "dgtransparenciayc@madrid.es", | 49 | "maintainer_email": "dgtransparenciayc@madrid.es", | ||
| 50 | "metadata_created": "2016-05-10T00:00:00", | 50 | "metadata_created": "2016-05-10T00:00:00", | ||
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| 53 | "name": "204307-0-iae-2013", | 53 | "name": "204307-0-iae-2013", | ||
| 54 | "notes": "Es un impuesto de titularidad municipal, de car\u00e1cter | 54 | "notes": "Es un impuesto de titularidad municipal, de car\u00e1cter | ||
| 55 | peri\u00f3dico y obligatorio en todos los Ayuntamientos, que grava la | 55 | peri\u00f3dico y obligatorio en todos los Ayuntamientos, que grava la | ||
| 56 | realizaci\u00f3n de cualquier tipo de actividad econ\u00f3mica.\n\nEl | 56 | realizaci\u00f3n de cualquier tipo de actividad econ\u00f3mica.\n\nEl | ||
| 57 | hecho imponible est\u00e1 constituido por el mero ejercicio de | 57 | hecho imponible est\u00e1 constituido por el mero ejercicio de | ||
| 58 | actividades econ\u00f3micas (entendiendo como tal la realizaci\u00f3n | 58 | actividades econ\u00f3micas (entendiendo como tal la realizaci\u00f3n | ||
| 59 | de actividades empresariales, profesionales o art\u00edsticas cuando | 59 | de actividades empresariales, profesionales o art\u00edsticas cuando | ||
| 60 | suponga la ordenaci\u00f3n por cuenta propia de medios de | 60 | suponga la ordenaci\u00f3n por cuenta propia de medios de | ||
| 61 | producci\u00f3n y de recursos humanos o de uno de ambos, con el fin de | 61 | producci\u00f3n y de recursos humanos o de uno de ambos, con el fin de | ||
| 62 | intervenir en la producci\u00f3n o distribuci\u00f3n de bienes de | 62 | intervenir en la producci\u00f3n o distribuci\u00f3n de bienes de | ||
| 63 | servicios, quedando por tanto fuera las relaciones laborales | 63 | servicios, quedando por tanto fuera las relaciones laborales | ||
| 64 | dependientes entre una persona que trabaja) en territorio | 64 | dependientes entre una persona que trabaja) en territorio | ||
| 65 | nacional.\n\nTras el establecimiento de diversas exenciones en el IAE, | 65 | nacional.\n\nTras el establecimiento de diversas exenciones en el IAE, | ||
| 66 | est\u00e1n obligados a pagar dicho impuesto las personas | 66 | est\u00e1n obligados a pagar dicho impuesto las personas | ||
| 67 | jur\u00eddicas y las entidades a las que se refiere el art\u00edculo | 67 | jur\u00eddicas y las entidades a las que se refiere el art\u00edculo | ||
| 68 | 35.4 de la Ley General Tributaria (herencias yacentes, comunidades de | 68 | 35.4 de la Ley General Tributaria (herencias yacentes, comunidades de | ||
| 69 | bienes, sociedades civiles, etc\u00e9tera) que realicen en territorio | 69 | bienes, sociedades civiles, etc\u00e9tera) que realicen en territorio | ||
| 70 | nacional actividades econ\u00f3micas, siempre que el importe neto de | 70 | nacional actividades econ\u00f3micas, siempre que el importe neto de | ||
| 71 | cifra de negocios supere la cantidad de 1.000.000 euros.\n\nLas | 71 | cifra de negocios supere la cantidad de 1.000.000 euros.\n\nLas | ||
| 72 | personas f\u00edsicas est\u00e1n exentas.\n\nSe paga el IAE en el | 72 | personas f\u00edsicas est\u00e1n exentas.\n\nSe paga el IAE en el | ||
| 73 | municipio donde se desarrolle la actividad\n\n**En este portal se | 73 | municipio donde se desarrolle la actividad\n\n**En este portal se | ||
| 74 | detalla solamente estad\u00edsticas de obligados a pagar dicho | 74 | detalla solamente estad\u00edsticas de obligados a pagar dicho | ||
| 75 | impuesto y gestionado por el Ayuntamiento de Madrid.**", | 75 | impuesto y gestionado por el Ayuntamiento de Madrid.**", | ||
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| 81 | "description": "Portal dedicado a promover el acceso a los datos | 81 | "description": "Portal dedicado a promover el acceso a los datos | ||
| 82 | del gobierno municipal e impulsar el desarrollo de herramientas | 82 | del gobierno municipal e impulsar el desarrollo de herramientas | ||
| 83 | creativas para atraer y servir a la ciudadan\u00ed\u00ada.", | 83 | creativas para atraer y servir a la ciudadan\u00ed\u00ada.", | ||
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| 1420 | "type": "dataset", | 1420 | "type": "dataset", | ||
| 1421 | "url": "https://datos.madrid.es/dataset/204307-0-iae-2013", | 1421 | "url": "https://datos.madrid.es/dataset/204307-0-iae-2013", | ||
| 1422 | "version": "1.0", | 1422 | "version": "1.0", | ||
| 1423 | "version_notes": "Notas de la version 1.0" | 1423 | "version_notes": "Notas de la version 1.0" | ||
| 1424 | } | 1424 | } |