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VAT. Regularisation due to failure to file.
| SIA code: 998187This procedure in Value Added Tax aims to verify the facts, decisions, elements, activities, operations and other circumstances that determine the obligation to pay taxes.
Verifying data / checking limited court fee.
| SIA code: 201559Verifying the right to a refund of court fees.
Consult the scheme applicable to businesses involved in activities which are liable to objective evaluation, in order to confirm whether withholding is required.
Appeal against penalties for breaches of Article 7 of Law 7/2012.
| SIA code: 201612The procedure to penalise breaches of the limitations on cash payments will be governed by the Law 39/2015, of 1 October, on the common Administrative Procedure of Public Administration. The State Tax Agency is responsible for processing and resolving this penalty procedure throughout the territory of Spain.
Presentation and payment of Value Added Tax Returns (MOSS). Consult Value Added Tax Returns (MOSS).
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State Tax Administration Agency. AEAT
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