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Inspection sanctioning procedure.
| SIA code: 997858Procedure for analysing tax payment offences and, in the event of finding a tax violation, imposing the corresponding sanction.
Tax Collection sanctioning procedure.
| SIA code: 997859Procedure to analyse the commission of a tax offence and, if applicable, impose the corresponding sanction.
Rectification of Customs and Excise self-assessments.
| SIA code: 997860When a party liable for the tax payment considers that a self-assessment has harmed his/her legitimate interests, he/she may request the rectification of said self-assessment.
Authorisations. Application for expenses plans related to environmental action.
| SIA code: 997861Valuation by inspection for deduction of expenses relating to environmental actions. Expenses plans that correspond to approved environmental actions can be modified at the request of the taxpayer via the application of similar regulations to those that came into effect for its approval. This application must be presented within the last three months of the tax period during which this modification takes effect.
Authorisations. Application for special amortisation plans.
| SIA code: 997862Valuation by inspection of amortisation plans for tangible, intangible or property assets.
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State Tax Administration Agency. AEAT
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