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Result: 529 Online Services
Taxpayer's calendar. | SIA code: 992858
Inform of the taxpayer's periodic obligations
Reply to requests for tax-related information. | SIA code: 992862
The Tax Agency will communicate the existing administrative criteria for applying tax regulations. These informative actions, in addition to being carried out ex officio (for example, through the INFORMA programme), shall also be carried out on the initiative of the party liable for the tax payment, by replying to requests for tax-related information. In reply to the tax-related information requests, the local office will communicate the existing administrative criteria for applying tax regulations, and said reply cannot be appealed.
Procedure through which the Tax Agency assigns a tax identification number (NIF) to legal persons and non-legal entities for its tax relations.
Those taxpayers that are not exempt from the tax must file a declaration of registration in their annual register list (Form 840). Likewise, those taxpayers that have applied any of the exemptions established in the tax must also file a declaration of registration in the annual register list when they cease to fulfil the conditions for application of the exemptions. Those taxpayers included in the annual register list for the tax must file a declaration reporting any variations of a physical, financial or legal nature that may arise in the course of taxed activities and which are important for the purpose of their taxation by this tax. Those taxpayers of this tax that cease to carry out an activity for which they are registered in the annual register list must file a declaration of removal for the activity.
Form 030 may be filed by parties liable for tax payment, private individuals, to request registration in the register of tax liable parties and to request assignment of a tax identification number (NIF) in the case of Spanish citizens or individuals without Spanish nationality who are going to engage or participate in tax-related transactions and are not obliged to obtain a Spanish National ID Card or do not have a foreign national's identification number, respectively, and are not included in the register of business persons, professionals and withholders. Those individuals who do not engage in business or professional activities and do not pay income subject to withholding or account deposit must use Form 030 to report a change of tax address, modify personal data, etc.