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Form for contributors that are not obliged to submit a tax return for Income Tax and who should regularise their tax situation when the advance payment received for each one of the deductions for large families, those caring for people with disabilities, or for single parents with two children that are legally separated or not married, exceeds the amount of the deduction to which they are entitled.
Corporation tax taxpayers who have certain deferred tax assets registered determined by the Tax Act and who intend to have the right established in Article 130 in relation to said assets, shall be required to submit self-assessment form 221.
Facilitate the provision of information regarding certain transactions with financial assets and other securities
Form 100. Personal Income Tax. Annual tax return
| SIA code: 992806Income tax return.
Revision of fully null and void Customs and Excise decisions
| SIA code: 992899Procedure aimed at declaring decisions made relating to tax matters as null and void, which terminate the administrative process or which have not been appealed within the deadline, in the following cases: a) That harm rights and freedoms with constitutional protection. b) That have been established by a clearly improper body in terms of the subject matter or geographical area. c) That have impossible content. d) That constitute a criminal offence or are declared as a consequence of this content. e) That have been declared with total and absolute disregard for the corresponding legally established procedure or for the regulations that contain the fundamental rules for the formation of free will in collegiate organisations. f) Express or presumed decisions that diverge from the legal system through which powers or rights are acquired when the basic requirements for their acquisition are missing. g) Any other case expressly established in a legal provision.
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State Tax Administration Agency. AEAT- Taxes
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