Agreement Type 1 - Associative Professional Entities in the context of Tax Management
This group covers associations in the field of tax advice and tax management (Lawyers' Associations, Administrative Agent Associations, Association Boards and Associations of professionals related with Tax Advice, etc.).These bodies and, where applicable, the professionals registered or associated to them, will be able to file electronically on behalf of their customers the returns, communications and other tax documents allowed in the area of corporate collaboration in the application of taxes.
The tax return forms that can be filed by professionals attached to this agreement are as follows:
Personal Income Tax
100.- IRPF. Personal Income Tax.
100.- IRPF. Personal Income Tax 2004.
100.- IRPF Personal Income Tax 2005.
101.- Simplified Tax Return.
104.- IRPF Refund request.Abbreviated tax return.
113.- Procedures related to filing tax returns.Communication of data 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 Evaluation.
131.- Personal Income Tax. Economic Activities in Objective Evaluation.
140.- Maternity allowance.- Advance payment of the allowance.Individual or batch filing.
143.- Filing the request.Advance payment of the allowance for a large family, for an ascendant with two children or for those caring for persons with disabilities.
143.- Enquiry detail and processing request 143 for corporate collaborators
149.- Special system applicable to workers posted to Spain.Communication of option, renunciation or exclusion.
151.- Procedures related to electronic filing.Filing Personal Income Tax under the special regime applicable to workers posted to Spain.
- Processing the Personal Income Tax Daft with a third-party certificate.
- Filing the form to communicate the quantification of income derived from subordinate debt and preferential shares.
- Filing the form to communicate the regularisation of pensions acquired abroad.
Capital Gains Tax
714.- Filing the form.Wealth Tax.
714.- Wealth tax.Provide supporting documentation.
Withholdings and Payments on account
110.- Withholdings and Payments on account.Work earnings.
111.- Withholdings and Payments on account for 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 or yields from liquid assets stemming from capitalisation transactions and life or invalidity insurance contracts.
136. Filing form 136.Special tax for certain gambling and lottery winnings.Self-assessment.
230.- Filing form 230.Withholdings and payments on account of the special tax on awards in certain lotteries and betting transaction.Withholdings and on-account deposits for certain gambling and lottery winnings.Self-assessment.
410.- Payment on account of the Tax on Deposits in Credit Institutions.Procedures related to tax filing.
410. Draw up allegations and/or provide documents or receipts.
Informative tax returns
038.- Overview of operations carried out by entities registered in Public Registries.
156.- Contributions of affiliates and mutual funds for the purposes of maternity allowance.Annual summary.
159.- Annual declaration on the consumption of electric energy.
165.- Filing, consultation and provide supplementary documentation.
170.- Filing.Annual informative return of operations performed by employers or professionals belonging to the debit or credit card collection management system.
171.- Annual declaration of taxes, availability of funds and charges for any document.2010 filing, consultation and modification of representatives.
180.- Earnings from urban property leases.Annual summary.
181.- Loans and credits, and financial operations related with property.Filing, consultation and modification of powers of attorney.
182.- Donations and contributions received.Filing, consultation and modification of powers of attorney.
183.- Certain awards exempt from personal income tax..
184.- Entities attached to the Income Allocation Regime.Annual return.Filing, consultation and modification of powers of attorney.
187.- Informative declaration and Annual summary of Withholdings and Payments on Account for Operations to Acquire and Alienate Stocks and Shares.Filing, consultation and modification of powers of attorney.
188.- Income or earnings from capital gains from capitalisation operations and life or disability insurance contracts.Filing, consultation and modification of powers of attorney.
189.- Annual informative declaration on Securities, Insurance and Income.Filing, consultation and modification of powers of attorney.
190.- Earnings form work and economic activities, awards and certain capital gains and income allocations.Filing, consultation and modification of powers of attorney.
192.- Operations with Treasury Bills.Annual return.Filing, consultation and modification of powers of attorney.
193.- Earnings from Moveable Capital:Dividends.Filing, consultation and modification of powers of attorney.
194.- Tax withheld and account deposits for Personal Income Tax, Corporation Tax and Non-Residents Income Tax (permanently established) on earnings from liquid capital and incomes derived from the transfer, depreciation, reimbursement, exchange or conversion of any type of assets representative of the collection and use of foreign assets.Annual summary.Filing, consultation and modification of powers of attorney.
196.- Annual summary of withholdings and payments on account of capital gains and income obtained from the compensation derived from accounts in all kinds of financial institutions.Filing, consultation and modification of powers of attorney
198.- Operations with Financial Assets and Other Transferable Securities.Filing, consultation and modification of powers of attorney.
199.- Annual declaration of identification of operations with cheques from Credit Institutions.
231.- Communication prior to the filing of form 231.
231.- Filing the model.Country by country information declaration (CBC/DAC4).
270.- File, consult, modify.Partners, Representatives, Companies and professionals.
270. Provide supplementary documentation.
280.- Consultations and modifications of tax returns.Companies and Professionals.
282. Annual informative tax return for aid received under the framework of the REF in the Canary Islands and other State aid, derived from the EU's application of the right.Procedures related with electronic filing.
289.- Filing the model.Annual declaration of information on financial accounts in the field of mutual assistance.
290.- Annual informative tax return for financial accounts of certain people from the USA (FATCA).Filing the form.
290.- Consultation of tax returns file
290.- Consult FATCA information sent by the Tax Agency to the US Internal Revenue Service.
291.- Non-Resident Income Tax.Accounts of non-residents without permanent establishment.
294.- Itemised overview of customers who receive benefits distributed by Spanish Collective Investment Institutions, as well as those for whom the entity has carried out reimbursements or transfers of stocks or shares.
295.- Itemised overview of customers with an investor position in Spanish Collective Investment Institutions, referring to the 31 December of the fiscal year, in the cases of cross-border sales of stocks or shares in Spanish Collective Investment Institutions.
296.- Withholdings and payments on account of Non-Resident Income Tax (without a permanent establishment). Filing, consultation and filing representatives.
299.- Annual tax return of certain income obtained by taxpayers who are residents in other EU member states and in other countries and territories with which there is an established exchange of information.
340.- Informative tax returns for operations included in record books.(Article 36.Royal Decree 1065/2007, of 27 July).Filing, consultation and modification of powers of attorney
345.- Annual Declaration of Plans, Pension Funds, Alternative Systems and Mutual Social Security Funds.
346.- Subsidies and compensations paid by Public/Private Entities to farmers and ranchers.Filing, Consultation and modification of powers of attorney.
347.- Annual Declaration of Operations with Third-Party Persons.
349.- Recapitulative Statements of Intra-Community Operations.Filing, consultation and modification of powers of attorney.
611.- Cash payments of the tax on documents negotiated by Collaborating Entities.Annual Summary Tax Return.
616.- Payments in cash of the tax on the issue of documents linked to collection of bill of exchange or that are endorsable to the order.Annual Summary Tax Return.
720.- Filing.Informative tax return on goods and rights held abroad.
952.- Provide supplementary documentation
- Consultation and rectification of Informative Tax Return errors.
- Informative Tax Return Consultation.Certain awards exempt from Personal Income Tax.
200.- Annual Tax Return.
200.- Filing the deduction justification form.
200.- Filing the form for specific documentation of operations with related people or entities.
200.- Filing the form on the Investments Reserve in the Canary Islands.
- I. on Companies.Simplified Tax Return-Settlement of Corporation Tax and Non-Resident Income Tax (Permanent establishment)
- I. Companies - I. Non-Residents.Simplified annual tax return.
202.- Payment in Instalments.
202.- Filing the communication of additional information on the tax return.
208.- Filing tax returns.
218.- Payment in Instalments. - Large Companies. - Entry in the Tax Current Account.
220.- Corporation Tax.Tax return - Settlement of Corporation Tax - Tax Regime for Groups of Companies.
222.- Tax consolidation regime.Instalments.
222.- Filing the communication of additional information on the tax return.
222.- Filing the appendix to form 222 to communicate variations in the composition of the tax group.
Non-Resident Income Tax
210.- Non-Resident Income Tax.- Non-Residents without permanent establishments, when the result is a payment due.
210.- Provide supplementary documentation in batches
211.- Non-Resident Income Tax. -Withholding on the acquisition of property by Non-Residents without Permanent Establishments.Procedures related to tax filing.
212.- Non-Resident Income Tax.- Non-Residents without Permanent Establishments.Declaration of Income Derived from Property Transfers.Reimbursement procedure.Procedures related to tax filing.
213.- Special Tax on Property held by non-resident entities.Procedures related to tax filing.
214.- Filing Form 214.
215.- Non-Resident Income Tax.Non-Residents without Permanent Establishments.Joint tax return, when result is tax payable.Procedures related to tax filing.
216.- Income Tax for Non-Residents. Income obtained from sources other than a permanent establishment.Withholdings and payments on account (tax return - payment document).
Value Added Tax
300. Filing Form 300.
303.- VAT. Self-assessment.Procedures related to tax filing.
308.- Special Regime on Additional VAT, article 30 bis of the VAT regulation and occasional taxpayers.Application for refund
309.- Value Added Tax.- Non-periodical Tax Return-Settlement.
310.- Simplified Regime.- Quarterly Tax Return.
311- Simplified Regime.- Tax Return.- Final Settlement.
322.- Value Added Tax.- Group of Entities.- Individual Form.- Monthly Self-Assessment.Procedures related to tax filing.
341.- Value Added Tax.- Application to reintegrate compensation in the special regime for agriculture, livestock farming and fishing.
353.- Value Added Tax.- Group of entities.Aggregated form.Monthly self-assessment.
360.- Management of reimbursements to businesses or professionals not established in the territory in which the Tax is borne.
361.- Request for the refund VAT paid in a territory where tax is applied by employers or professionals established in third countries with a reciprocity agreement.
368. VAT declaration of the special regimes for telecommunications, broadcasting or television or electronic services.Filing the return.Regime of the European Union.Regime outside of the European Union.
368.- Filing form 368 as a file.Regime of the European Union.Regime outside of the European Union.
368.- Form 368.General consultation.Consultation for tax return filers.
368.- Provide supplementary documentation.
368.- Consultation of the status of the tax return process.
368.- To respond to notices or submit documentation relating to a notification received from the Tax Agency
370.- Value added tax.General and simplified system.
371.- Value added tax.- General and Simplified Regime.Final Quarterly Tax Return.
380.- Filing form 380.VAT on Imports.
952.- Form 952.Filing.
952.- Form 952.Consultations.
952.- Form 952.Consultation for tax return filers.
390.- VAT. Annual Summary.
392. Annual Summary Large Companies.
Taxes on Inheritances and Donations
650. Filing the Self-Assessment.Self-assessment 'mortis causa' acquisition.Non-residents.
650.- Consultation of self-assessments carried out electronically.Non-residents
650. Filing the Self-Assessment.Self-assessment 'mortis causa' acquisition.Ceuta and Melilla.
650.- Consultation of self-assessments carried out electronically.Ceuta and Melilla.
651.- Filing the self-assessment.Self-assessment 'inter vivos' acquisition.Non-residents.
651.- Consultation of self-assessments carried out electronically.Non-residents
651.- Filing the self-assessment.Self-assessment 'inter vivos' acquisition.Ceuta and Melilla.
651.- Consultation of self-assessments carried out electronically.Ceuta and Melilla.
655.- Filing the self-assessment.Property consolidation following lapse of usufruct.Non-residents.
655.- Consultation of self-assessments carried out electronically.Non-residents
655.- Filing the self-assessment, Ceuta and Melilla.
655.- Consultation of self-assessments carried out electronically, Ceuta and Melilla.
Other Tax Returns
030.- Communication of a change of address or a variation in personal or family details (individuals).
030.- Application of a NIF for minors.
034.- Registration of special systems for telecommunications, broadcasting or television or electronic services.Form 034
034.- Census form 034 to register, modify or deregister from the Special Regime.System of the European Union and System Outside of the European Union
034.- Census form 034 with a file.Regime of the European Union and Regime Outside of the European Union.
034.- Electronic Copy (Integral Consultation).
034.- Consultation by date range.
034.- Consultation of the processing status.
034.- Consultation of the census situation.
034.- To respond to notices or submit documentation relating to a notification received from the Tax Agency
036-037.- Register Declaration of starting, modifying or ceasing an activity.
036-037.- Provide supplementary documentation.
039.- Communication of details regarding the Special Regime for Entities on Value Added Tax.
228.- Form 228 (DER).Procedures related to tax filing.
228.- Form 228 (DER).Provide supporting documentation.
226.- Form 226 (ARO).Procedures related to tax filing.
226.- Form 226 (ARO).Submit complementary documentation
411.- Tax on Deposits in Credit Institutions.Procedures related to tax filing.
430.- Tax on Insurance Premiums.Tax Return - Payment.
480.- Tax on Insurance Premiums. Annual summary declaration.
681. Filing Form 681.Tax for providing radioactive waste management services as referred to in section 3 of additional provision six of Law 54/1997.
682. Filing Form 682.Tax for providing radioactive waste management services as referred to in section 4 of additional provision six of Law 54/1997.
683. Filing Form 683.Tax for providing radioactive waste management services arising from the manufacturing of fuel, including the dismantling of the manufacturing facilities.
684. Filing Form 684.Tax for providing radioactive waste management services generated in other facilities.
685. Filing Form 685.Tax on betting and promotional draws, self-assessment.
695.- Filing form 695.Request for refund of legal fees.
696.- Tax on exercising the judicial power in civil, contentious administrative and social orders.Procedures related to filing the form.
763.- Self-assessment for Gaming Activities Tax in cases of annual or multiannual activities.
840.- Economic Activities Tax.Procedures related to tax filing.
840.- Calculation of Economic Activities Tax.
996.- Embargo on reimbursements managed by the Tax Agency (Form 996).Presentation
- Management of EMCS documents (Excise Movement and Control System).
06.- Excise taxes Excises on Certain Means of Transport.
500.- Filing form 500.Accompanying document.
503.- Filing form 503.Simplified accompanying document.
506.- Filing form 506.Request for refund for introduction in a bonded warehouse.
507.- Filing form 507.Application for refund under the guaranteed delivery system.
508.- Filing form 508.Application for refund by the remote sales system.
510.- Filing form 510.Reception operations from the rest of the EU
511.- Filing form 511.Delivery notes.
512.- Filing form 512.Recipients of secondary tariff products.
513.- Filing form 513.Annual declaration of activity.Electricity tax.
517.- Filing form 517.Application for tax stamps to the Excise Duties Management Office.
518.- Filing form 518.Statements of work.
519.- Filing form 519.Incidents report in work operations
520.- Filing form 520.Incidents report in work operations.
521.- Filing form 521.List of starting materials delivered in the quarter.
522.- Filing form 522.Quarterly record of products referred to in Article 108 ter of the Regulation on Excise Duties.
524.- Filing form 524.Application for refund of alcohol and alcoholic beverages tax.
540.- Filing form 540.Exempt provisions.Aircraft, en route sales.
541.- Filing form 541.Exempt provisions.Vessels, en route sales.
542.- Filing form 542.Exempt provisions.Aircraft.
543.- Filing form 543.Exempt provisions.Vessels and dredging operations.
544.- Filing form 544.Payments made with a Cheque or a Discount Diesel Card.
545.- Filing form 545.Fuel supplies for international relations with a reimbursement of mineral oils tax.
546.- Filing form 546.Provisioning of diesel to vessels with a right to the reimbursement of mineral oils tax.
548.- Filing form 548.Informative Tax Return of return fees.
553.- Filing form 553.Declaration of operations in factories and deposits of wine and fermented beverages.
554.- Filing form 554. Declaración de operaciones en fábricas y depósitos fiscales de alcohol.
555.- Filing form 555. Declaración de operaciones en fábricas y depósitos fiscales de productos intermedios.
556.- Filing form 556.Declaration of operations in factories of intermediate products.
557.- Filing form 557. Declaración de operaciones en fábricas y depósitos fiscales de bebidas derivadas.
558.- Filing form 558.Declaration of operations in factories and tax deposits of beers.
559.- Filing form 559.Tax on alcohol and alcoholic beverages.Artisan and harvester distilling schemes.
560.- Filing form 560.Electricity tax.
561.- Filing form 561.Tax on beer.
562.- Filing form 562.Tax on intermediate goods.
563.- Filing form 563.Tax on alcohol and alcoholic beverages.
564.- Filing forms 564, 581.Mineral oil tax.
566.- Filing form 566.Tax on tobacco products.
568.- Special Tax on Certain Means of Transport.Application for refund due to resale and shipments of means of transport outside the territory.
569.- Filing form 569.Tax on retail sales of certain hydrocarbons.
570.- Filing form 570. Declaración de operaciones en fábricas y depósitos fiscales de hidrocarburos.
572.- Filing form 572.Application for refund on the Hydrocarbon Tax
576.- CRN Cancellation Registration Tax.
576.- Registration Tax Payment.
580.- Filing form 580. Declaración de operaciones en fábricas y depósitos fiscales de labores del tabaco.
582.- Filing the self-assessment.Mineral oil tax.Forwarding agents
582.- Consultation of self-assessments.Mineral oil tax.Resenders.
583.- Filing 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.- Filing and consulting self-assessments.Tax on the Production of Spent Nuclear Fuel and Radioactive Waste from the generation of Nuclear Power.
584.- Respond to requirements, draw out claims and/or provide documents or receipts.
585.- Filing the self-assessment.Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities.
585.- Respond to requirements, draw out claims and/or provide documents or receipts.
586.- Fluorinated Gases.Filing and Enquiries.
586.- Fluorinated Gases.Filing the declaration with an imported file.
587.- Filing and Consultation.Tax Return-Settlement Tax on Fluorinated Gases Greenhouse Effect.
589.- Filing and Consultation of Self-Assessments.Tax on the value of gas and oil extraction and condensation.Self-assessed tax return and payment by instalments.
590.- Filing form 590.Refund application for export or consignment.
595.- Filing form 595.Coal tax.
596.- Filing form 596.Excise Duties Annual declaration of operations performed.Coal tax.
- Filing the request for a Reimbursement for Agricultural Diesel.
- Filing supplies of Professional Diesel.
- Consultation of the Justification of Professional Diesel Reimbursements.
- Ordinary refund of IVPEE. File request or communication.
- Management of the register of beneficiaries and vehicles for Professional Diesel
- Reimbursement.Reimbursement of undue IVPEE payments. File request or communication.
- Reimbursement.Special Reimbursement of IVPEE. File request or communication.
- Management of EMCS documents (Excise Movement and Control System).
- Filing the request for a refund of IVMDH
- Consult request for refund of IVMDH
- Filing Accounting Records for Excise Duties Establishments
- Application for a tax residence certificate in Spain.
- Request the ECOT certificate online.Stay up to date with Tax Obligations.
- Request the certificate for contractors and subcontractors.
- Consultation of import VAT with payment deferral.
- Respond to information requests from IT Offices.Draw up claims and/or provide documents or receipts.
- Other forms not in force.Respond to requirements, draw up claims and/or provide documents or receipts.
- File invoices using the web service.
- Draw up claims and/or provide documents or receipts.Condonation of interests, surcharges and sanctions (foreign pensions).
- Procedure to consult the deadline of Taxes.
- File the application for debt deferment or payment in instalments.
- Offsetting upon Request as a Representative.
- Filing applications for offsetting upon request.
- Consultation of Offsetting Ex Officio as a Representative.
- Application for a Tax Record for Disabled People.