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Customs formalities: Temporary export authorisation on returnable containers
| SIA code: 2406221Authorisation for the temporary export of containers and packaging that will be reimported as return goods.
Form 234. Informative tax return on cross-border mechanisms
| SIA code: 2408412Must be filed by intermediaries or, where appropriate, interested taxpayers under the terms provided for in Article 45.4 and 5 of Royal Decree 1065/2007 (RGAT) to declare mechanisms deemed as cross-border that meet certain circumstances called “distinctive signs” as established in Article 45.2 of the General Regulation on tax management and inspection actions and procedures and developing the common rules on tax application (RGAT).
Form 235 must be filed by intermediaries (Art. 48 of Royal Decree 1065/2007, of 27 July, approving the General Regulation on tax management and inspection actions and procedures and developing the common rules on tax application procedures) to declare updated data on marketable cross-border mechanisms, in other words, cross-border mechanisms designed, marketed, enforceable or available for completion with no need for significant adaptation, provided they have previously been declared.
Assistance in complying with the formal obligations between the parties and participants in cross-border tax planning mechanisms.
Declaration of low value shipments (H7) up to 150 euros
| SIA code: 2415043Customs declaration for the release of goods for free circulation regarding a shipment that benefits from import duty exempts pursuant to Article 23.1 or Article 25.1 of Regulation (EC) 1186/2009.
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State Tax Administration Agency. AEAT
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