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Other authorisations provided for in the Excise Regulations for which the Customs and Excise Department is responsible.
Establishing liability for Personal Income Tax, Non-resident Income Tax and Corporation on prizes in lotteries and bets organised by the State Lottery and other bodies in Spain and other member states of the European Union or the European Economic Area and which were previously exempt.
Tax on the production of spent nuclear fuel and radioactive waste from the generation of nuclear power.
Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities.
Special Personal Income Tax verification procedure
| SIA code: 201290Deriving from Personal Income Tax, the verification procedure aims to clarify or justify the discrepancies in the tax returns or self-assessments filed by the party liable for the tax payment or the data relating to the tax returns or self-assessments. Deriving from Personal Income Tax, the limited verification procedure aims to verify the facts, decisions, elements, activities, operations and other circumstances that determine the tax obligation.
