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Form 380. VAT. Operations related to imports | SIA code: 992854
Tax procedure for filing the value added tax return-assessment. Operations related to imports.
Periodic filing form to be completed by all individuals, legal and other entities, including public administrations, as set out in article 76 of the Regulations governing Personal Income Tax, approved by Royal Decree 439/2007, of 30 March, who, being obliged to withhold or make payments in compliance with the provisions of article 74 of the aforementioned Regulations, settle payment of certain income.
Form to be filed by all those persons or organisations, including public administrations, subject to withholding or payment on account of income tax, corporation tax and non-resident income tax (permanent establishments) and pay income subject to withholding or payment on account of income from liquid assets and economic activities stemming from the leasing or sub-letting or urban buildings corresponding to recipients having the status of taxpayers subject to income tax or which pay income from the leasing or sub-letting of urban buildings corresponding to taxpayers subject to income tax, in addition to those corresponding to permanent establishments of taxpayers subject to non-resident income tax.
Return form to be filed by all those individuals, legal persons and other organisations subject to withholding or payment on account of income tax, corporation tax and non-resident income tax (permanent establishments), income from liquid assets or income derived from accounts held at all types of financial institutions.
Information return listing the mortgages granted for home purchase. It is a return that may only be filed in Medium or via teleprocessing.