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State Tax Administration Agency. AEAT
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Result: 643 Online Services
Declaration of the detrimental nature of annullable Audit settlement.
| SIA code: 998051Procedure that the Tax Agency can use to declare detrimental to the public interest its rulings and resolutions in favour of the interested parties that incur in any infringement of law, in order to subsequently challenge them in the contentious-administrative courts.
Offsetting. Offsetting ex officio.
| SIA code: 992013Procedure instituted ex officio by the Tax Agency for declaring the settling of debts during the executive period by offsetting these against recognised loans in favour of the party liable for the tax payment.
Access to the records and files that form part of concluded proceedings on the request date, by a party liable for the tax payment that has been involved in said proceedings.
Application by the party liable for the tax payment for a reduction of signs, indices or modules applicable under the scheme of objective estimate for personal income tax and under the simplified scheme for VAT, when the economic activity of the party liable for the tax payment is affected by fire, floods, subsidence, serious industrial equipment breakdown or temporary incapacity.
Request by the party liable for the tax payment for the application of a provisional percentage of deduction VAT amounts paid, different to the definitive one from the previous year, which is the percentage applicable in the absence of a request to the contrary by the party liable for the tax payment.
