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Form 182. Information Return. Donations and contributions received.
| SIA code: 997319Information return listing the donations and contributions received that give rise to the right to a deduction in income tax, corporation tax or non-resident income tax.
Compliance with formal requirements for filing declarations of operations of products subject to excise taxes from the rest of the EU
This tax return must be signed and filed by income tax (IRPF) taxpayers subject to the excise system applicable to workers posted to Spanish territory, pursuant to Article 93 of the Income Tax Act. Under this special system, individuals who obtain a tax address in Spain as a result of posting in Spanish territory can choose, by way of notification addressed to the Tax Agency, to pay non-resident income tax, maintaining their status of taxpayers of income tax, during the tax period corresponding to their change of residence and the following five tax periods, when certain regulatory conditions are fulfilled.
Request for information pertaining to the inspection
| SIA code: 997818Actions to obtain information related to the application if taxes, through individualised request by the Administration, in which all types of tax related information, reports, records and receipts related to compliance with tax payment obligations or inferred from economic, professional or financial relationships with other people can be requested.
In the case of biofuels destined for mixing with a fuel prior to finalisation of the suspension system, as biofuels or chemically modified previously, the mixing operation will be carried out with the prior authorisation of the Customs and Excise Department when the mixing operations are carried out at more than one bonded warehouse or factory belonging to the same owner.
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State Tax Administration Agency. AEAT
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