Agreement Type 1 - Associative Professional Entities in the context of Tax Management
This group includes associative entities in the field of tax consulting and tax management (Bar Associations, Associations of Administrative Managers, Councils of Colleges and Associations of professionals related to Tax Consulting, etc.). These entities and, where appropriate, the professionals registered or associated with them, may present electronically (telematic) declarations, communications and other tax documents on behalf of their clients permitted in the field of social collaboration in the application of the taxes.
The model declarations that professionals adhering to this agreement can present are the following:
Personal Income Tax
100.- Personal Income Tax Personal Income Taxes.
100.- IRPF Personal Income Taxes 2004.
100.- IRPF Personal Income Taxes 2005.
101.- Simplified Declaration.
104.- Personal Income Tax Refund request. Abbreviated statement.
113.- Procedures related to the presentation. New data communication form regarding capital gains due to change of residence when it is to another Member State of the European Union or the European Economic Area with effective exchange of tax information.
130.- Personal Income Tax Economic Activities in Direct Estimation.
131.- Personal Income Tax Economic activities in Objective Estimation.
140.- Maternity deduction.- Advance payment of the Deduction. Individual or batch presentation.
143.- Presentation of application. Advance payment of the allowance for a large family, for an ascendant with two children or for those caring for persons with disabilities.
143.- Detail consultation and processing of application 143 for social collaborators
149.- Special regime applicable to workers posted to Spanish territory. Communication of option, renunciation or exclusion.
151.- Procedures related to electronic filing. Income Tax Return for individuals under the special system applicable to workers relocated to Spain.
- Processing of Draft Personal Income Tax with third-party certificate.
- Presentation of the form to communicate the quantification of income derived from subordinated debt and preferred shares.
- Presentation of the communication form for regularization of pensions obtained abroad.
714.- Presentation of the model. Wealth Tax.
714.- Wealth Tax. Provide supporting documentation.
Withholdings and deposits on account
110.- Withholdings and deposits on account. Work performance.
111.- Withholdings and Income on account of Personal Work.
115.- Withholdings and payments on account. Income or yields from the leasing or sub-letting of urban buildings.
117.- Withholdings and payments on account. Income from transfer or reimbursement of shares or holdings in Collective Investment Institutions.
123.- Withholdings and payments on account. Certain earnings from liquid capital or certain income.
124.- Withholdings and payments on account. Income and yields from liquid capital derived from the transfer, depreciation, reimbursement, swapping or conversion of any type of asset representative of the raising and use of borrowed capital.
126.- Withholdings and payments on account. Income from liquid capital is obtained from the consideration derived from accounts held at all types of financial institutions.
128.- Withholdings and payments on account. Income and earnings from liquid capital from capitalisation transactions and life or invalidity insurance contracts.
136.- Presentation model 136. Special tax for certain gambling and lottery winnings. Self-assessment.
230.- Presentation model 230. Withholdings and income on account of the special tax on the prizes of certain lotteries and bets. Withholdings and on-account deposits for certain gambling and lottery winnings. Self-assessment.
410.- Payment on account of the Tax on Deposits of Credit Institutions. Procedures related to the presentation.
410.- Make allegations and/or provide documents or supporting documents.
Informative tax returns
038.- List of operations carried out by entities registered in public Registries.
156.- Contributions from affiliates and mutual societies for the purposes of the maternity deduction. Annual summary.
159.- Annual declaration of electrical energy consumption.
165.- Presentation, consultation and providing complementary documentation.
170.- Presentation. Annual informative return of operations performed by employers or professionals belonging to the debit or credit card collection management system.
171.- Annual declaration of impositions, dispositions of funds and collections of any document. Presentation 2010, consultation and modification of representatives.
180.- Income from the leasing of urban properties. Annual summary.
181.- Loans and credits, and financial operations related to real estate. Presentation, consultation and modification of proxies.
182.- Donations, donations and contributions received. Presentation, consultation and modification of proxies.
183.- Certain prizes exempt from personal income tax. .
184.- Entities Under the Income Attribution Regime. Annual return. Presentation and consultation and modification of proxies.
187.- Informative declaration and annual summary of Withholdings and Payments on Account for Transactions of Acquisition and Disposal of Shares and Participations. Presentation, consultation and modification of proxies.
188.- Income or income from movable capital from capitalization operations and life or disability insurance contracts. Presentation, consultation and modification of proxies.
189.- Annual Informative Statement about Securities, Insurance and Income. Presentation, consultation and modification of proxies.
190.- Income from work and economic activities, prizes and certain capital gains and income allocations. Presentation, consultation and modification of proxies.
192.- Operations with Treasury Bills. Annual return. Presentation, consultation and modification of proxies.
193.- Income from movable capital: Dividends. Presentation, consultation and modification of proxies.
194.- Withholdings and payments on account of IRPF , IS and IRNR (permanent establishments) on income of movable capital and income derived from the transmission, amortization, reimbursement, exchange or conversion of any type of assets representative of the collection and use of foreign capital. Annual summary. Presentation, consultation and modification of proxies.
196.- Annual summary of withholdings and payments on account on income from movable capital and income obtained from the consideration derived from accounts in all types of financial institutions. Presentation and consultation and modification of proxies
198.- Operations with Financial Assets and Other Personal Securities. Presentation, consultation and modification of proxies.
199.- Annual declaration of identification of operations with checks of Credit Institutions.
231.- Communication prior to the presentation of model 231.
231.- Presentation of the model. Country by country information declaration (CBC/DAC4).
270.- Present, consult, modify. Collaborators, Representatives, Companies and professionals.
270.- Provide complementary documentation.
280.- Consultations and modifications of declarations. Companies and Professionals.
282.- Annual informative declaration of aid received within the framework of REF of the Canary Islands and other State aid, derived from the application of European Union law. Procedures related to electronic filing.
289.- Presentation of the model. Annual declaration of information on financial accounts in the field of mutual assistance.
290.- Annual informative declaration of financial accounts of certain US persons ( FATCA ). Presentation of the model.
290.- Consultation of presentations made
290.- Consultation of information shipments FATCA made by the AEAT to the Internal Revenue Service of USA
291.- Non-Resident Income Tax. Accounts of non-residents without permanent establishment.
294.- Individualized list of clients receiving benefits distributed by Spanish Collective Investment Institutions, as well as those on behalf of whom the marketing entity has made reimbursements or transfers of shares or participations.
295.- Individualized annual relationship of clients with the investment position in Spanish Collective Investment Institutions, referring to December 31 of the year, in the cases of cross-border marketing of shares or participations in Spanish Collective Investment Institutions.
296.- Withholdings and payments on account of the Income Tax of non-residents (without permanent establishment). Presentation, consultation and presentation of representatives.
299.- Annual declaration of certain income obtained by natural persons residing in other Member States of the European Union and in other countries and territories with which an exchange of information has been established.
340.- Informative Declarations of operations included in the record books. (Art 36. Royal Decree 1065/2007, of July 27). Presentation, consultation and modification of proxies
345.- Annual Declaration of Social Security Plans, Pension Funds, Alternative Systems and Mutual Funds.
346.- Subsidies and compensation paid by Public/Private Entities to farmers or ranchers. Presentation, Consultation and modification of proxies.
347.- Annual Declaration of Operations with Third Parties.
349.- Recapitulative Declarations of Intra-Community Operations. Presentation, consultation and modification of proxies.
611.- Cash payments of the tax levied on documents negotiated by Collaborating Entities. Annual Summary Tax Return.
616.- Cash payments of the tax levied on the issuance of documents that involve exchange action or are endorsable to order. Annual Summary Tax Return.
720.- Presentation. Informative tax return on goods and rights held abroad.
952. - Provide complementary documentation
- Consultation and correction of errors in Informative Declarations.
- Consultation Informative Declaration. Certain prizes exempt from personal income tax.
200.- Annual Declaration.
200.- Submission of deduction justification form.
200.- Submission of specific documentation form for operations with related persons or entities.
200.- Presentation of the Reservation form for Investments in the Canary Islands.
- I. on Companies. Simplified Declaration-Settlement of Corporate Tax and Income Taxes of Non-Residents (Permanent Establishment)
- I. Companies – I. Non-Residents. Simplified annual declaration.
202.- Fractional Payments.
202.- Presentation of the communication of additional data to the declaration.
208.- Presentation of declarations.
218.- Fractional Payments.- Large Companies.- Entry into Tax Current Account.
220.- Corporate Tax. Declaration - Liquidation of Corporate Tax - Tax Regime of Groups of Companies.
222.- Fiscal consolidation regime. Instalments.
222.- Presentation of the communication of additional data to the declaration.
222.- Submit the annex to form 222 for the communication of variations in the composition of the tax group.
Non-Resident Income Tax
210.- Income Taxes of Non-Residents.- Non-Residents without permanent establishments, when the result is to be entered.
210.- Provide complementary documentation in batches
211.- Income Tax for Non-Residents.-Withholding on the acquisition of Real Estate from Non-Residents without Permanent Establishments. Procedures related to the presentation.
212.- Income Tax of non-residents.- Non-residents without Permanent Establishments. Declaration of Income Derived from Transfers of Real Estate. Reimbursement procedure. Procedures related to the presentation.
213.- Special Lien on Real Estate of non-resident entities. Procedures related to the presentation.
214.- Presentation Model 214.
215.- Non-Resident Income Tax. Non-Residents without Permanent Establishments. Collective Declaration, when the result is to be entered. Procedures related to the presentation.
216.- IRNR Income obtained without the mediation of a permanent establishment. Tax withheld and account deposits (tax return - payment document).
Value Added Tax
300.- Presentation Model 300.
303.- VAT Self-assessment. Procedures related to the presentation.
308.- Special Regime of the Equivalence Surcharge, article 30 bis of the VAT Regulation and occasional taxable persons. Request for refund.
309.- Value Added Tax.- Declaration- Non-periodic settlement.
310.- Simplified Regime.- Quarterly Declaration.
311.- Simplified Regime.- Declaration.- Final Settlement.
322.- Value Added Tax.- Group of Entities.- Individual Model.- Monthly Self-Assessment. Procedures related to the presentation.
341.- Value Added Tax.- Request for reimbursement of compensation in the special regime for agriculture, livestock and fishing.
353.- Value Added Tax.- Group of entities. Aggregated form. Monthly self-assessment.
360.- Management of refunds to entrepreneurs or professionals not established in the territory in which they bear the Tax.
361.-Requests for refund of VAT borne in the territory of application of the tax by entrepreneurs or professionals established in third countries with which there is reciprocity.
368.- VAT declaration of the special regimes for telecommunications, radio broadcasting or television or electronic services. Filing the tax return. Regime of the European Union. Regime outside of the European Union.
368.- Presentation of model 368 per file. Regime of the European Union. Regime outside of the European Union.
368.- Model 368. General consultation. Consultation for presenters.
368.- Provide complementary documentation.
368.- Consultation of the processing status of the declaration.
368.- Answer requirements or present documentation related to a notification received from the AEAT
370.- Value Added Tax. General and Simplified Regime.
371.- Value Added Tax.- General and Simplified Regime. Final Quarterly Statement.
380.- Presentation of model 380. VAT assimilated to Imports.
952.- Model 952. Filing.
952.- Model 952. Consultations.
952.- Model 952. Consultation for presenters.
390.- VAT Annual Summary.
392.- Annual Summary of Large Companies.
Inheritance and Gift Taxes
650.- Presentation of the Self-Assessment. Self-assessment 'mortis causa' acquisition. Non-residents.
650.- Consultation of self-assessments electronically. Non-residents
650.- Presentation of the Self-Assessment. Self-assessment 'mortis causa' acquisition. Ceuta and Melilla.
650.- Consultation of self-assessments electronically. Ceuta and Melilla.
651.- Presentation of the self-assessment. Self-assessment "inter vivos" acquisition. Non-residents.
651.- Consultation of self-assessments electronically. Non-residents
651.- Presentation of the self-assessment. Self-assessment "inter vivos" acquisition. Ceuta and Melilla.
651.- Consultation of self-assessments electronically. Ceuta and Melilla.
655.- Presentation of the self-assessment. Property consolidation following lapse of usufruct. Non-residents.
655.- Consultation of self-assessments electronically. Non-residents
655.- Ppresentation of the self-assessment, Ceuta and Melilla.
655.- Consultation of self-assessments electronically, Ceuta and Melilla.
030.- Communication of change of address or variation of personal or family data (natural persons).
030.- Request for NIF for minors.
034.- Census registration of special regimes for telecommunications, radio or television or electronic services. Form 034
034.- Census form 034 for registration, modification and cancellation in the Special Regime. Regime of the Union and External Regime of the Union
034.- Census form 034 per file. Regime of the Union and Foreign Regime of the Union.
034.- Electronic Copy (Full Consultation).
034.- Query by date range.
034.- Consultation of the processing status of the procedure.
034.- Consultation of the census situation.
034.- Answer requirements or present documentation related to a notification received from the AEAT
036-037.- Census Declaration of beginning, modification or cessation of activity.
036-037.- Provide complementary documentation.
039.- Communication of data related to the Special Regime of Entities in Value Added Tax.
228.- Model 228 ( ERD ). Procedures related to the presentation.
228.- Model 228 ( ERD ). Provide supporting documentation.
226.- Model 226 (ARO). Procedures related to the presentation.
226.- Model 226 (ARO). Submit complementary documentation
411.- Tax on Deposits in Credit Institutions. Procedures related to the presentation.
430.- Tax on Insurance Premiums. Declaration – Liquidation.
480.- Tax on Insurance Premiums. Annual summary declaration.
681.- Presentation Model 681. Fee for the provision of radioactive waste management services referred to in section 3 of the sixth Additional Provision of Law 54/1997.
682.- Presentation Model 682. Fee for the provision of radioactive waste management services referred to in section 4 of the sixth Additional Provision of Law 54/1997.
683.- Presentation Model 683. Tax for providing radioactive waste management services arising from the manufacturing of fuel, including the dismantling of the manufacturing facilities.
684.- Presentation Model 684. Tax for providing radioactive waste management services generated in other facilities.
685.- Presentation Model 685. Tax on betting and promotional draws, self-assessment.
695.- Presentation model 695. Request for refund of legal fees.
696.- Fee for the exercise of jurisdictional power in the civil, contentious-administrative and social orders. Procedures related to the presentation of the model.
763.- Self-assessment of the Tax on gaming activities in the cases of annual or multi-annual activities.
840.- Tax on Economic Activities. Procedures related to the presentation.
840.- Calculation of the Tax on Economic Activities.
996.- Seizure of returns managed by AEAT (Form 996). Filing
- Document management EMCS (Excise Tax Movement Control System).
06.- II.EE. Excises on Certain Means of Transport.
500.- Presentation of model 500. Accompanying document.
503.- Presentation of model 503. Simplified accompanying document.
506.- Presentation of model 506. Request for refund for introduction in a bonded warehouse.
507.- Presentation of model 507. Request for refund in the system of guaranteed deliveries.
508.- Presentation of model 508. Request for refund for the remote sales system.
510.- Presentation of model 510. Declaration of reception operations of the rest of the EU
511.- Presentation of model 511. Delivery notes.
512.- Presentation of model 512. Recipients of secondary tariff products.
513.- Presentation of model 513. Annual activity declaration. Electricity tax.
517.- Presentation of model 517. Request for tax markings to the Excise Tax Management Office
518.- Presentation of model 518. Declarations of labour activities.
519.- Presentation of model 519. Part of incidence in work operations.
520.- Presentation of model 520. Part of results in work operations.
521.- Presentation of model 521. List of starting materials delivered in the quarter.
522.- Presentation of model 522. Quarterly record of products referred to in Article 108 ter of the Regulation on Excise Duties.
524.- Presentation of model 524. Request for refund for alcohol and alcoholic beverages.
540.- Presentation of model 540. Exempt provisions. Aircraft, en route sales.
541.- Presentation of model 541. Exempt provisions. Boats, sales on the route.
542.- Presentation of model 542. Exempt provisions. Aircraft.
543.- Presentation of model 543. Exempt provisions. Vessels and dredging operations.
544.- Presentation of model 544. Payments made by check or discounted diesel card.
545.- Presentation of model 545. Fuel supplies for international relations with a refund on hydrocarbons.
546.- Presentation of model 546. Provisioning of diesel to vessels with a right to the refund on hydrocarbons.
548.- Presentation of model 548. Informative Tax Return of return fees.
553.- Presentation of model 553. Declaration of operations in factories and deposits of wine and fermented beverages.
554.- Presentation of model 554. Declaration of operations in factories and bonded warehouses for alcohol.
555.- Presentation of model 555. Declaration of operations in factories and bonded warehouses for Intermediate Products.
556.- Presentation of model 556. Declaration of operations in intermediate products factories.
557.- Presentation of model 557. Declaration of operations in factories and bonded warehouses for alcoholic beverages.
558.- Presentation of model 558. Declaration of operations in factories and bonded warehouses for beer.
559.- Presentation of model 559. Tax on alcohol and derived beverages. Artisan distillation and winemaking systems.
560.- Presentation of model 560. Electricity tax.
561.- Presentation of model 561. Tax on beer.
562.- Presentation of model 562. Tax on intermediary goods.
563.- Presentation of model 563. Tax on alcohol and derived beverages.
564.- Presentation of models 564, 581. Mineral oil tax.
566.- Presentation of model 566. Tax on tobacco products.
568.- Special Tax on Certain Means of Transportation. Request for refund on the resale and shipment of transport means outside the territory.
569.- Presentation of model 569. Tax on retail sales of certain hydrocarbons.
570.- Presentation of model 570. Declaration of operations in factories and bonded warehouses for hydrocarbons.
572.- Presentation of model 572. Request for refund on the Hydrocarbon Tax.
576.- Cancellation NRC Registration Tax.
576.- Payment of Registration Tax.
580.- Presentation of model 580. Statement of operations in factories and tobacco product tax warehouses.
582.- Presentation of the self-assessment. Mineral oil tax. Forwarding agents
582.- Consultation of self-assessments. Mineral oil tax. Forwarding agents.
583.- Presentation of the self-assessment. Tax on the value of electricity generation. Declaration-Settlement
583.- Consultation of self-assessments. Tax on the value of electricity generation. Declaration-Settlement
584.- Presentation and consultation of self-assessments. Tax on the Production of Spent Nuclear Fuel and Radioactive Waste resulting from the generation of Nuclear Power.
584.- Answer requirements, make allegations and/or provide documents or supporting documents.
585.- Presentation of self-assessment. Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities.
585.- Answer requirements, make allegations and/or provide documents or supporting documents.
586.- Fluorinated Gases. Presentation and consultation.
586.- Fluorinated Gases. Declaration presentation with file import.
587.- Presentation and Consultation. Tax Settlement Declaration on Fluorinated Greenhouse Gases.
589.- Presentation and Consultation of Self-Assessments. Tax on the value of gas, oil and condensation extraction. Self-assessed tax return and payment by instalments.
590.- Presentation of model 590. Request for refund for export or consignment.
595.- Presentation of model 595. Coal tax.
596.- Presentation of model 596. Excise Department Annual declaration of operations performed. Coal tax.
- Presentation of the application for the Return of Agricultural Diesel.
- Presentation of Professional Diesel supplies.
- Consultation of the Justification of Returns of Professional Diesel.
- Ordinary return of IVPEE. Submit request or communication.
- Management of the census of beneficiaries and vehicles of Professional Diesel
- Return. Refund of undue income from IVPEE. Submit request or communication.
- Return. Special Return of IVPEE. Submit request or communication.
- Document management EMCS (Excise Tax Movement Control System)
- Submission of refund request for IVMDH
- Consultation of request for return of IVMDH
- Presentation of Accounting Books of Establishments of II.EE.
- Application for the tax residence certificate in Spain.
- Online application for the ECOT certificate. Be up to date with Tax Obligations.
- Request for certificate of contractors and subcontractors.
- Consultation of VAT import with payment deferral.
- Response to information requests from the IT Units. Make allegations and/or provide documents or supporting documents.
- Other models not current. Respond to requirements, draw up claims and/or provide documents or receipts.
- Presentation of invoices through web service.
- Make allegations and/or provide documents or supporting documents. Forgiveness of interest, surcharges and penalties (foreign pensions).
- Processing of the Tax deadline consultation.
- Submit a request for deferral or installment of debts.
- Compensation Consultation on Request as Representative.
- Submission of compensation requests upon request.
- Consultation of Ex officio Compensations as Representative.
- Application for Tax Registration of Disabled Persons.