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Result: 528 Online Services
Access to the records and files that form part of an action that has concluded on the application date, by a party liable for tax payment which has been a party in the proceedings.
Debt deferral and staged payments | SIA code: 992010
Request, procedure, ruling and notification of deferral and instalments proceedings granted to the party liable for the payment when their economic and financial situation temporarily prevents them from paying their debts within the established deadlines. Those debts within the voluntary or executive period may be deferred or paid in instalments under the terms statutorily established and at the request of the party liable for the tax payment, when their economic and financial situation temporarily prevents them from paying their debts within the established deadlines. Tax debts the exaction of which is carried out by means of stamp duties may not be deferred or paid in instalments. Neither may the debts be deferred or paid in instalments that correspond to obligations to pay taxes that must be fulfilled by the withholder or liable party when making payments on account, except in those cases and under those conditions envisaged in the tax regulations.
Rectification of errors in Tax Management decisions. | SIA code: 998037
Procedure designed to obtain, at any time and automatically by the local office or at the request of the interested party, rectification of material errors, whether factual or arithmetic, by the authority that handed down the decision, as long as the time limit has not expired.
Offsetting. Offsetting ex officio. | SIA code: 992013
Procedure instituted ex officio by the Tax Agency for declaring the settling of debts during the executive period by offsetting these against recognised loans in favour of the party liable for the tax payment.
Other tax register verifications. | SIA code: 998093
Registration verification aims to check the correctness of the data provided by parties liable for tax in their tax returns, in accordance with the data provided or declared by the party liable for the tax payment, the data held by the Administration and via the physical and documentary examination of the facts and circumstances at the headquarters, offices, premises and establishments of the party liable for the tax payment.