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Adjustments of refunded VAT payments in cases where taxpayers fell under any tax authority, local Foral administration or common tax agency in settlement periods before the start of trading, and under a different one in subsequent settlement periods; or when there are substantial variations in the proportion they pay in tax to the different Foral or common Tax Agencies in the aforementioned settlement periods.
SILICIE- Accounting for Excise Tax establishments
| SIA code: 2249760Presentation of stock accounting books through the Tax Agency's e-Office.
New tax return for the self-assessment of delay interests and surcharges for voluntary disclosure provided for in Article 252 of the General Tax Act
New tax return for the self-assessment of payments corresponding to forms and periods without a form available on the Tax Agency e-Office for voluntary disclosure provided for in Article 252 of the LGT
Authorisation of exempt supplies within the framework of international relations (excluding NATO) for products subject to excise taxes on alcohol and alcoholic beverages, tobacco products tax, electricity tax and for the fuels included within the area subject to the hydrocarbons tax
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State Tax Administration Agency. AEAT
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