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Form 044. Gambling duties. Gambling establishments.
| SIA code: 997258Duties on gambling establishments. Filing is carried out exclusively when the tax income or management has not been assigned to the corresponding autonomous region.
Submission by the party liable for the tax payment of form 05, requesting the application of certain cases of inapplicability, exemption or reduction of the special tax on certain transport means. These cases require prior recognition by the Tax Agency.
Form to request exemption or non-application for certain means of transport. Registration does not require prior granting.
Monthly information return to be used by the registrars in public registries that have authorised the registration of the incorporation, establishment, modification or cancellation of organisations that are taxpayers for Corporate Income Tax.
Approval of software for certified digitisation of invoices.
| SIA code: 997811The Tax Agency Resolution of 24 October 2007, published in the Official State gazette (BOE) of 1 November 2007, on the procedure for approving the software for the certified digitisation of invoices set out in Article 7 of Order EHA/ 962/2007 of 10 April 2007, requires that for the digitisation software to be approved, an application must be presented to the Director of the Tax Information Department in any registry office, in which the applicant must provide a statement of compliance declaring that the software complies with the regulations, technical documentation describing the software, the auditor's report and the quality management plan, a CD-ROM with information in digital format and a CD-ROM with a copy of the software, as per Article 8 of the aforementioned Resolution. If the documentation and software comply with regulations, a resolution will be issued with the approval reference as metadata.
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