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Penalty procedure art. 7 Act 7/2012 conducted by the Audit Department
| SIA code: 201005Procedure to analyse the commission of a tax offence and, if applicable, impose the corresponding sanction.
Withholder is charged for the amounts effectively withheld but not deposited or declared on form 180.
Value Added Tax electronic refund document for travellers. (DER).
| SIA code: 214998Procedure for electronic validation of departure of goods document for traveller VAT refunds.
Request for actions before the release of goods
| SIA code: 203236Actions may be requested before the release of goods.
This procedure is intended to facilitate the creation of an electronic case file with the inventory documentation which must be drawn up and presented by taxpayers now withdrawing from the special Value Added Tax equalisation regime.
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