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Form 995. Transfer of Town Planning Information by Local Authorities.
| SIA code: 998486Annual submission by Local Authorities of information return form 995, containing town planning information.
Deriving from Personal Income Tax, it reduces net income in objective evaluation by the amount of extraordinary expenditure caused by fires, floods, subsidence or other exceptional circumstances
Deriving from Personal Income Tax, the purpose of the procedure is to refund the appropriate amounts pursuant to the regulations for each tax. They are refunds derived from the regulations for each tax that correspond to amounts duly deposited or paid as a result of applying the taxes.
Deriving 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.
Tax Law Fraud
| SIA code: 998619Determine that an operation has been carried out in violation of the law.
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State Tax Administration Agency. AEAT
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