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State Tax Administration Agency. AEAT
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Result: 642 Online Services
Rectification of Customs and Excises tax returns.
| SIA code: 998297When the party liable for the tax payment considers that a tax return has damaged in any way said party's legitimate interests, the party may request rectification of the tax return, once the local office has issued a provisional assessment in the cases established in Art. 128 of the General Tax Act.
Tax complaint
| SIA code: 998298Inform the Tax Agency of events or situations that may constitute tax offences or be relevant to tax application.
Procedure to obtain recognition of the right to Value Added Tax exemption within the framework of diplomatic and consular relations and those of international organisations recognised in Spain and the forces of the Member States, NATO, other than Spain, for the acquisition of goods and services made outside the territory of application of the tax. To obtain this recognition the beneficiaries must obtain certificates that prove they have a right to the exemption and these certificates must be recognised throughout the entire Community. The certificate must be requested from the Host Country (Spain).
Processing the presentations of files relating to the returns of Form 990 on Monthly reports by the Autonomous Regions on large families and disabilities
Presentation of the informative statement for compliance with the obligation to share information in areas of mutual assistance. Art. 37 Bis of Royal Decree 1065/2007, of 27 July, approving the general regulation of tax management and audit measures and procedures and implementing the common rules governing tax application procedures. The Agreement between the Kingdom of Spain and the United States of America to improve international tax compliance and the application of the Foreign Account Tax Compliance Act-FATCA is applicable to Spanish financial institutions.
