sede.electrónica

Communications between the parties and participants in cross-border tax planning mechanisms | SIA code: 2408732

Assistance in complying with the formal obligations between the parties and participants in cross-border tax planning mechanisms.

• Taxes
• State Tax Administration Agency. AEAT

Special authorisation to split payment or waive ICO guarantees | SIA code: 2450368

Processing of authorisation for a special deferment or payment split, or authorisation for a special waiver in relation to the collection system for guarantees from the Instituto de Crédito Oficial (ICO).

• Taxes
• State Tax Administration Agency. AEAT

Form 991. Information return on income obtained by leasing property | SIA code: 2824513

Procedure for filing Information return on income obtained by leasing property (form 991).

• Taxes
• State Tax Administration Agency. AEAT

Form 236 Declaration of information on the use of certain cross-border tax planning mechanisms | SIA code: 2509738

New information return on the use in Spain of the cross-border tax planning mechanisms referred to in section 1.c) of additional provision twenty-four of Law 58/2003, of 17 December, on General Taxation. This obligation shall be fulfilled by filing Form 236.

• Taxes
• State Tax Administration Agency. AEAT

Tax register of the special schemes applicable to the supply of services, long-distance selling of goods and certain domestic supplies. Form 035 | SIA code: 2843094

Procedure to manage the register in the OSS system (European One-Stop Shop for VAT on cross-border sales).

• Taxes
• State Tax Administration Agency. AEAT