Jorge Azcón reportedly argued that AWS should pay the Impuesto sobre Actividades Económicas (IAE), Spain’s tax on economic activities, in the Aragón municipalities hosting its data centers. He attributed the company’s earlier payment route through Madrid to guidance from Spain’s Ministry of Finance.
Azcón’s account of AWS’s IAE route
The reported dispute concerns facilities in Villanueva de Gállego, El Burgo de Ebro and Huesca. Azcón said the Ministry of Finance had directed AWS on where to pay the tax and argued that the revenue should go to Aragón.
The reported shift from group 769 to epigraph 845
The Directorate-General for Taxes (DGT) reportedly reclassified data centers from IAE group 769 to epigraph 845. The reported account links epigraph 845 to a municipal quota in the place where the activity takes place.
The Aragón municipalities named
The reported tax change would put the municipal obligation back to 2021. That is a stated tax start date, not a claim that AWS made retroactive payments.
Business groups call for local taxation
Benito Tesier, president of CEOE Aragón and CEOE Zaragoza, criticized the reported payment route through Madrid. Pedro Machín, president of the Aragón Energy Cluster (Clenar), also argued that economic activity should be taxed where it is generated.
