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Derived 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.
Registration and management of succession, under the terms referred to in Articles 39 and 40 of Law 58/2003, of 17 December, the General Tax Law, regarding deceased natural persons and legal persons or entities without legal personality referred to in Article 35.4 of Law 58/2003, of 17 December, the General Tax Law, terminated. It also applies to the registration and management of legal representation of persons who lack the capacity to act in accordance with the law.
Those who need to be included in the register of business persons, professionals and withholders should submit a declaration of registration using form 036 or 037. A form should also be submitted for modifications or removal from the register.
Form 576. Excises on certain means of transport. Self-assessment.
| SIA code: 997020Facilitate filing of the tax return for the tax on certain means of transport, known as car registration tax.
The income from the transfer tax and stamp duty generated in the different autonomous regions has been assigned to said autonomous regions for almost all that related to the tax events for this tax. In turn and in relation to the aforementioned, the autonomous regions deal with the application of this tax, by delegation from the Tax Agency. Nevertheless, there are a series of residual cases relating to certain tax events for transfer tax and stamp duty in which the Tax Agency is responsible for application of the tax.
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