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State Tax Administration Agency. AEAT
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Result: 643 Online Services
Facilitate filing, by credit institutions, of the quarterly return on accounts and operations in which the holders have not provided the Tax No. (NIF) to the credit institutions within the established deadline.
Application for an electronic invoicing system.
| SIA code: 997864Valuation by Inspection that the proposed electronic invoicing system meets the requirements and guarantees accuracy in terms of its origin and integrity of content.
Authorisations. Application for temporary taxing criteria other than accrual
| SIA code: 997865Valuation by Inspection of the temporary taxing criteria other than accrual, so that said criteria may be valid for taxation.
Valuation by the Tax Administration of management and general administrative expenses attributable to permanent establishments, based in the proposal formulated by the tax. The valuation agreement will take effect in relation to the operations carried out after the date on which it is approved and will be valid for the tax periods established in said agreement, which may not be more than the four tax periods following the date on which it is approved. Furthermore, its effect may be extended to operations of the tax period in question, as well as the operations carried out during the previous tax period, provided that the voluntary deadline for making a tax return has not expired.
Authorisations. Application for special reinvestment plans.
| SIA code: 997867Valuation by Audit of special reinvestment plans that state that, due to their technical characteristics, investment or start-up must take place in a time period greater than that stipulated in Section 6, Article 42 of Royal Legislative Decree 4/2004, of 5 March, in order to apply a deduction for reinvestment of extraordinary profit. This period runs from the year preceding the date of disposal of the transferred asset and the three subsequent years.
