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State Tax Administration Agency. AEAT- Taxes
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Result: 523 Online Services
Facilitate, in the cases of cross border commercialisation of shares or stocks in Spanish Unit Trust Institutions, filing of the annual individualised list of clients that are registered as investors in Spanish Unit Trust Institutions, at 31 December of the financial year.
Facilitate filing of the annual tax return for withholdings and payment on account for non-resident income tax (without permanent establishment).
Procedure for settling customs payments (Article 134 RGAT).
| SIA code: 997929Post clearance inspection of submitted customs declarations.
Excise taxes. Excise tax intervention procedure
| SIA code: 997930It is a tax procedure through which specific control is exercised over the activities and premises of factories and bonded warehouses in relation to the established excise obligations. This control may be exercised in a permanent or non-permanent manner pursuant to the provisions of the regulations in force. Any non-compliance detected in relation to the obligations established in the regulations will imply the continuation of the intervention action by notifying the start of the tax regularisation actions or by instigating the sanctioning proceedings.
IS. Registration in the Treasury's Special Registry for Temporary Joint Ventures
| SIA code: 997931Temporary Joint Ventures that wish to pay tax under the special tax system established under Article 43 of Law 27/2014, of 27 November, the Corporate Income Tax Act must request registration in the Special Registry for Temporary Joint Ventures of the Treasury, which reports to the Tax Agency. In general, if this special scheme is adopted, they will not pay tax as Corporate Income Tax and shall attribute the tax bases, deductions and part-paid allowances and withholdings and payments on account, to the shareholders resident in Spanish territory.
