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State Tax Administration Agency. AEAT
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Result: 642 Online Services
Tax Law Fraud
| SIA code: 998619Determine that an operation has been carried out in violation of the law.
Penalty proceedings art. 7 Act 7/2012 managed by Customs and Excise.
| SIA code: 201307Procedure to analyse the commission of a tax offence and, if applicable, impose the corresponding sanction.
Special limited verification procedure for non-resident income tax.
| SIA code: 201297The verification procedure aims to clarify or justify the discrepancies in the tax returns or self-assessments filed by the party liable for the tax payment or the data relating to the tax returns or self-assessments.
Proportionate refund of Trade Income Tax.
| SIA code: 201354Management of refunds of the fee corresponding to calendar quarters in which activity has not been carried out, in the case of provincial and national fees, as a consequence of the implementation of Article 89.2 of the Consolidated Text of the Law Governing Local Tax Administration.
Form 548. Informative tax return on payments collected.
| SIA code: 201358To declare payments collected for products subject to excise duties.
