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Result: 533 Online Services
Monthly information return to be used by the registrars in public registries that have authorised the registration of the incorporation, establishment, modification or cancellation of organisations that are taxpayers for Corporate Income Tax.
Approval of software for certified digitisation of invoices.
| SIA code: 997811The Tax Agency Resolution of 24 October 2007, published in the Official State gazette (BOE) of 1 November 2007, on the procedure for approving the software for the certified digitisation of invoices set out in Article 7 of Order EHA/ 962/2007 of 10 April 2007, requires that for the digitisation software to be approved, an application must be presented to the Director of the Tax Information Department in any registry office, in which the applicant must provide a statement of compliance declaring that the software complies with the regulations, technical documentation describing the software, the auditor's report and the quality management plan, a CD-ROM with information in digital format and a CD-ROM with a copy of the software, as per Article 8 of the aforementioned Resolution. If the documentation and software comply with regulations, a resolution will be issued with the approval reference as metadata.
Tax verifications. Verification of values.
| SIA code: 997813Procedure to verify the value of income, products, assets and other elements that determine tax obligations, by any of the means established under Article 57 of the General Tax Act.
Audit and investigation inspection.
| SIA code: 997815The aim of the inspection is to audit and investigate correct compliance with the obligation to pay taxes and, as applicable, to regularise the tax situation of the taxpayer, drawing up one or several settlements. The aim of the audit is to verify the certifications, elements and values declared by taxpayers in their tax returns. The aim of the investigation is to discover the existence, as the case may be, of undeclared or incorrectly declared taxable items in the tax return.
Tax collection. Procedure for reimbursing the cost of the guarantees.
| SIA code: 997816Procedure aimed at obtaining the reimbursement of the costs of the guarantees provided in order to suspend the execution of the contested, deferred or debts paid in instalments if said decision or debt is subsequently declared inadmissible.
