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Facilitate filing of the information return on shares and stock representing capital or assets of Unit Trust Institutions and annual summary of income tax, corporation tax and non-resident tax withholdings and payment on account for the purchase and disposal of stocks and shares representing capital or assets of Unit Trust Institutions.
Facilitate filing of the annual summary for income tax, corporation tax and non-resident (permanent establishments) income tax withholdings and payment on account in relation to income or liquid capital income from capitalisation transactions and life or invalidity insurance contracts.
Form 182. Information Return. Donations and contributions received.
| SIA code: 997319Information return listing the donations and contributions received that give rise to the right to a deduction in income tax, corporation tax or non-resident income tax.
Compliance with formal requirements for filing declarations of operations of products subject to excise taxes from the rest of the EU
This tax return must be signed and filed by income tax (IRPF) taxpayers subject to the excise system applicable to workers posted to Spanish territory, pursuant to Article 93 of the Income Tax Act. Under this special system, individuals who obtain a tax address in Spain as a result of posting in Spanish territory can choose, by way of notification addressed to the Tax Agency, to pay non-resident income tax, maintaining their status of taxpayers of income tax, during the tax period corresponding to their change of residence and the following five tax periods, when certain regulatory conditions are fulfilled.
