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Implementation of EU decision 2015/314 of 15/10 (recovery of State aid).
Other Collection procedures | SIA code: 215183
Creation of a generic process that allows taxpayers to communicate electronically with the AEAT in the handling of procedures that do not involve a more specific electronic procedure, making it possible to process procedures that were previously handled in person prior to new laws 39/2015 ad 40/2015.
Notification to formalise the assignment of the right for deductions for large families or those caring for people with disabilities, when the circumstances established by applicable regulations are met.
Return form to be filed by all those legal persons and other organisations subject to withholding or payment on account of income tax and non-resident income tax (permanent establishments), income from liquid assets stemming from capitalisation transactions and life and invalidity insurance contracts.
Return form to be filed by individuals that carry out economic activities under the direct evaluation system, normal or simplified modality in Personal Income Tax. Other than the exceptions established under the prevailing regulations, this form must also be filed by individuals who carry out agricultural, livestock farming, forestry and fishery activities under the direct evaluation system, normal or simplified.
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