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Form to be filed by organisations operating under the income allocation system, whether incorporated in Spain or abroad, that carry out economic activities or have an income in excess of €3,000 per annum. Therefore, this return should not be filed by organisations operating under the income allocation system and incorporated abroad that obtain income in Spain without carrying out an economic activity in Spain, regardless of the amount of income obtained.
Compliance with formal requirements for filing declarations of operations of intermediate products of article 32 of Law 38/1992 on Excise Taxes.
Form 557. Excise Duties: compliance with formal requirements for filing declarations of operations in factories and bonded warehouses for derived beverages.
Form 558. Excise Duties: compliance with formal requirements for filing declarations of operations in factories and bonded warehouses for beer.
Customs and excise sanctioning procedure | SIA code: 997836
Procedure aimed at analysing tax offences and imposing the corresponding sanction, where applicable.