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Data verification procedure by Excise Tax Management Offices
| SIA code: 998099The data verification procedure takes place: a) When the tax return or self-assessed tax return has formal defects or mathematical errors. b) When the declared data do not coincide with the content of other tax returns by the same taxpayer. c) When the regulations are seen to be unduly applied. d) When an explanation or justification of information is required, provided this does not refer to economic activity.
Limited verification procedure by excise tax management offices
| SIA code: 998100The limited verification procedure aims to verify the facts, decisions, elements, activities, operations and other circumstances that determine the tax obligation.
Excise taxes. Refund of IVMDH ( taxes on retail sales of certain hydrocarbons) duties
Form 995. Transfer of Town Planning Information by Local Authorities.
| SIA code: 998486Annual submission by Local Authorities of information return form 995, containing town planning information.
Deriving from Personal Income Tax, it reduces net income in objective evaluation by the amount of extraordinary expenditure caused by fires, floods, subsidence or other exceptional circumstances
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State Tax Administration Agency. AEAT- Taxes
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