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Facilitate filing of instalments for corporation tax and non-resident income tax (permanent establishments and organisations under the income allocation system incorporated abroad with presence in Spanish territory).
Form 210. IRNR. Non-resident income tax (without permanent establishment).
| SIA code: 997601Facilitate filing of the ordinary tax return for non-resident income tax (without permanent establishment).
Excise Taxes. Special refund due to the enforcement of the Excise Taxes.
| SIA code: 997912Refund of quotas related to excise taxes or tax on retail sales of certain hydrocarbons by enforcement of ruling.
In consignments from mainland Spain to the Balearic and Canary Islands, the refund of the difference in rates on products subject to Excise Taxes on intermediate products and alcohol and alcoholic beverages that have already accrued these taxes in mainland Spain and the Balearic Islands is applicable.
Authorisation for use of certain products not included in Article 46.1 as fuel of the Law of Special Taxes
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State Tax Administration Agency. AEAT
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