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State Tax Administration Agency. AEAT- Taxes
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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.
Special limited verification procedure for non-resident income tax.
| SIA code: 201297The 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.
Proportionate refund of Trade Income Tax.
| SIA code: 201354Management of refunds of the fee corresponding to calendar quarters in which activity has not been carried out, in the case of provincial and national fees, as a consequence of the implementation of Article 89.2 of the Consolidated Text of the Law Governing Local Tax Administration.
