sede.electrónica

Presentation of inventory at the start or cessation of an activity subject to special Value Added Tax (VAT) schemes. | SIA code: 203087

This procedure is intended to facilitate the creation of an electronic case file with the inventory documentation which must be drawn up and presented by taxpayers now withdrawing from the special Value Added Tax equalisation regime.

• Taxes
• State Tax Administration Agency. AEAT

Form 364. Value Added Tax. Request for the reimbursement of tax rates paid relative to the North Atlantic Treaty Organisation, the International Headquarters of this organisation and the States participating in this Treaty (Art. 5 of Royal Decree 160/2008, of 8 February) | SIA code: 214039

The data verification procedure aims to clarify or justify the discrepancies in the requests for reimbursements filed by the party liable for the tax payment or the data relating to the reimbursements.

• Taxes
• State Tax Administration Agency. AEAT

Form 365. Value Added Tax. Request for the preliminary recognition of the exemptions relative to the North Atlantic Treaty Organisation, the International Headquarters of this organisation and the States participating in this Treaty (Art. 5 of Royal Decree 160/2008, of 8 February) | SIA code: 214040

The data verification procedure aims to clarify or justify the discrepancies in the requests for preliminary recognitions of the exemptions filed by the party liable for the tax payment or the data relating to the recognitions.

• Taxes
• State Tax Administration Agency. AEAT

AEAT competence in mutual agreement procedures. | SIA code: 203507

After the reform of Royal Decree 1794/2008, of 3 November, Regulations on Mutual Agreement on direct taxation matters, effective from 1 January 2016, the AEAT assumes the role of competent authority in certain mutual agreement procedures (Article 2.b). The AEAT is specifically responsible for mutual agreement procedures related to business profit (generally, Article 7) and associated companies (generally, Article 9) of applicable Agreements to avoid Double Taxation whether initiated by virtue of the respective Agreement to avoid Double Taxation or the dispute resolution mechanisms referred to in Directive (EU) 2017/1852 of the Council of 10 October on tax dispute resolution mechanisms in the European Union, or when requested based on the European Arbitration Convention

• Taxes
• State Tax Administration Agency. AEAT

Settlement of late payment interest to the Tax Agency | SIA code: 203252

Procedure for the settlement of any late payment interest

• Taxes
• State Tax Administration Agency. AEAT