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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.
Certificates. Issue of certificates of tax payments made - Self-assessments
| SIA code: 997932Procedure for issuing a certificate of tax payments made. A tax certificate is the document issued by the local tax office certifying the facts relating to the tax status of a party liable tax payments.
Tax certificates. Issue of tax certificates. Net revenues
| SIA code: 997934Issuance of documents certifying the facts relating to the tax situation of a party liable for a tax payment.
Tax certificates. Issue of tax certificates. Non-profit organisation.
| SIA code: 997935Issuance of documents certifying the facts relating to the tax situation of a party liable for a tax payment.
