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Valuation by the Tax Administration of work performance types for the sole purpose of calculating the corresponding payments on account. The agreement will bind the Tax Administration and the applicants for the time period it is in effect, provided that the legislation is not modified or the economic circumstances that formed the basis of the valuation do not vary significantly.
IS. Refund. Refund procedure. Groups
| SIA code: 997987The purpose of the Corporation Tax refund procedure for groups under the fiscal consolidation scheme is to refund the relevant amounts according to the provisions of the Corporation Tax regulations. These refunds are derived from the regulations that correspond to amounts duly deposited or paid as a result of applying the Tax.
IS. Refund. Refund procedure
| SIA code: 997988Corporate Income Tax. The purpose of the procedure is to refund the appropriate amounts pursuant to the regulations for each tax. They are refunds derived from the regulations for each tax that correspond to amounts duly deposited or paid consequent to tax application.
VAT. Refund. Refund procedure.
| SIA code: 997989The purpose of the procedure is to refund the appropriate amounts pursuant to the regulations for each tax. Refunds derived from the regulations for each tax correspond to amounts deposited or paid due to applying Value Added Tax.
VAT. Refund. Refund procedure. Self-assessments.
| SIA code: 997990The purpose of the procedure is to refund the appropriate amounts pursuant to the regulations for Value Added Tax.
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State Tax Administration Agency. AEAT- Taxes
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