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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.
Procedure to analyse the commission of a tax offence and, if applicable, impose the corresponding sanction.
Requests for tax information in relation to customs duty.
| SIA code: 201244The tax administration will provide information on the administrative criteria for applying the tax regulations in relation to customs. This information, as well as being provided in a matter of regular procedure (for example, through the INFORMA Programme), must also be provided in response to requests by the taxpayer for tax information. In responding to requests for tax information, the Administration will notify the taxpayer of the administrative criteria for applying the tax regulations. This response cannot be appealed against.
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
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State Tax Administration Agency. AEAT
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