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Form 720 specifies the three information requirements of Articles 42 bis, 42 ter and 54 bis of RD 1065/2007, of 27 July.
To establish the liability to Personal Income Tax of prizes for lotteries and bets organised by the State Lottery and Betting Organisation and other bodies, both within Spain and in other member states of the European Union or the European Economic Area which were previously exempt.
Form 695. Application for refund of the court fee.
| SIA code: 201319To facilitate applications for refunds on the tax on the use by certain organisations of the exercise of legal powers in civil, contentious-administrative and social court legal orders
Information returns. Verification of data / Limited verification.
| SIA code: 203597The Tax Agency may initiate proceedings to verify data in the following cases: a) When the tax return or self-assessment of the party liable for the tax payment contains defects or arithmetic errors. b) When the declared data do not coincide with the content of other tax returns by the same taxpayer or with data held by the Tax Agency. c) When the regulations are clearly applied incorrectly in the filed tax return or self-assessment or in the supporting documents . d) When an explanation or justification of the data contained in the filed tax return or self-assessment is required, provided that it does not refer to economic activities.
Excise taxes. Authorisation for introducing beverages produced by artisan distillers in a derived beverage factory.
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State Tax Administration Agency. AEAT- Taxes
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