Agreement Type 1 - Associative Professional Entities in the context of Tax Management

This group includes the associative entities in the field of tax advice and tax management (Bar Associations, Administrative Managers Associations, Boards of Associations and Associations of professionals related to Tax Advice, etc.). These entities and, where applicable, the professionals registered or associated with them, may submit electronically (telematically) the declarations, communications and other tax documents on behalf of their clients permitted within the scope of social collaboration in the application of taxes.

The declaration models that can be submitted by professionals adhering to this agreement are the following:

Personal Income Tax

100.- IRPF Personal Income Tax.

100.- IRPF Personal Income Tax 2004.

100.- IRPF Personal Income Tax 2005.

101.- Simplified Declaration.

104.- IRPF 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.- IRPF Economic activities in Direct Estimation.

131.- IRPF Economic activities in Objective Estimate.

140.- Maternity deduction.- Advance payment of the Deduction. Individual or batch presentation.

143.- Submission 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.- Detailed 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 submission. Income Tax Return for individuals under the special system applicable to workers relocated to Spain.

- Processing of Draft IRPF with third party certificate.

- Submission of the form to report the quantification of income derived from subordinated debt and preferred shares.

- Submission of the form for communication of regularization of pensions obtained abroad.

Wealth Tax

714.- Presentation of the model. Wealth Tax.

714.- Wealth Tax. Provide supporting documentation.

Withholdings and Payments on Account

110.- Withholdings and Payments 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 payments on account of the special tax on prizes from 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 members and mutual societies for the purposes of maternity deduction. Annual summary.

159.- Annual declaration of electricity consumption.

165.- Presentation, consultation and provision of 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 deposits, fund provisions 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, gifts and contributions received. Presentation, consultation and modification of proxies.

183.- Certain prizes exempt from personal income tax. .

184.- Entities under Income Attribution Regime. Annual return. Presentation and consultation and modification of proxies.

187.- Informative Declaration and Annual Summary of Withholdings and Income on Account for Acquisition and Transfer Operations of Shares and Participations. Presentation, consultation and modification of proxies.

188.- Income or returns on movable capital from capitalization operations and life or disability insurance contracts. Presentation, consultation and modification of proxies.

189.- Annual Information Declaration on Securities, Insurance and Income. Presentation, consultation and modification of proxies.

190.- Income from work and economic activities, prizes and certain capital gains and imputed income. Presentation, consultation and modification of proxies.

192.- Operations with Treasury Bills. Annual return. Presentation, consultation and modification of proxies.

193.- Income from Personal Capital: Dividends. Presentation, consultation and modification of proxies.

194.- Withholdings and payments on account of IRPF , IS and IRNR (permanent establishments) on income from movable capital and income derived from the transfer, amortization, reimbursement, exchange or conversion of any kind of assets representing the raising and use of third party capital. Annual summary. Presentation, consultation and modification of proxies.

196.- Annual summary of withholdings and payments on account of capital gains and income obtained from consideration derived from accounts in all types of financial institutions. Presentation and consultation and modification of proxies

198.- Operations with Financial Assets and Other Securities. Presentation, consultation and modification of proxies.

199.- Annual declaration of identification of check operations of Credit Institutions.

231.- Communication prior to filing Form 231.

231.- Presentation of the model. Country by country information declaration (CBC/DAC4).

270.- Present, consult, modify. Collaborators, Representatives, Companies and Professionals.

270.- Provide additional documentation.

280.- Consultations and modifications of declarations. Companies and Professionals.

282.- Annual information declaration of aid received within the framework of the 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 information declaration of financial accounts of certain US persons ( FATCA ). Presentation of the model.

290.- Consultation of presentations made

290.- Query of information sent FATCA by the AEAT to the Internal Revenue Service of USA

291.- Income Tax for Non-Residents. Accounts of non-residents without permanent establishment.

294.- Individualised list of clients receiving benefits distributed by Spanish Collective Investment Institutions, as well as those on whose behalf the marketing entity has made refunds or transfers of shares or interests.

295.- Individualized annual list of clients with investment positions in Spanish Collective Investment Institutions, as of December 31 of the fiscal year, in the cases of cross-border marketing of shares or interests in Spanish Collective Investment Institutions.

296.- Withholdings and payments on account of Income Tax for Non-Residents (without permanent establishment). Presentation, consultation and presentation by representatives.

299.- Annual declaration of certain income obtained by natural persons resident 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 registration books. (Art 36. Royal Decree 1065/2007, of July 27). Presentation, consultation and modification of proxies

345.- Annual Declaration of Plans, Pension Funds, Alternative Systems and Social Security Mutual Societies.

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 transferable to order. Annual Summary Tax Return.

720.- Presentation. Informative tax return on goods and rights held abroad.

952. - Provide additional documentation

- Consultation and correction of errors in Informative Declarations.

- See Informative Declaration. Certain prizes exempt from personal income tax.

Corporation Tax

200.- Annual Declaration.

200.- Submission of deduction justification form.

200.- Submission of specific documentation form for operations with related persons or entities.

200.- Submission of the Reservation form for Investments in the Canary Islands.

- I. on Companies. Simplified Declaration-Settlement of Corporate Tax and Income Tax for 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.- Submission of declarations.

218.- Fractional Payments.- Large Companies.- Annotation in Tax Current Account.

220.- Corporate Tax. Declaration - Liquidation of Corporate Tax - Taxation Regime for 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 reporting changes in the composition of the tax group.

Non-Resident Income Tax

210.- Income Taxes for Non-Residents.- Non-Residents without permanent establishments, when the result is to be paid.

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 for 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 Tax on Real Estate of Non-Resident Entities. Procedures related to the presentation.

214.- Presentation Model 214.

215.- Income Tax for Non-Residents. 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.- Submission of model 368 by file. Regime of the European Union. Regime outside of the European Union.

368.- Model 368. General consultation. Consultation for presenters.

368.- Provide additional documentation.

368.- Check the processing status of the declaration.

368.- Respond to requests or submit 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 form 380. VAT assimilated to Imports.

952.- Model 952. Filing.

952.- Model 952. Consultations.

952.- Model 952. Consultation for presenters.

Annual Summaries

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.- Filing of self-assessment. Self-assessment "inter vivos" acquisition. Non-residents.

651.- Consultation of self-assessments electronically. Non-residents

651.- Filing of self-assessment. Self-assessment "inter vivos" acquisition. Ceuta and Melilla.

651.- Consultation of self-assessments electronically. Ceuta and Melilla.

655.- Filing of self-assessment. Property consolidation following lapse of usufruct. Non-residents.

655.- Consultation of self-assessments electronically. Non-residents

655.- Filing of self-assessment, Ceuta and Melilla.

655.- Consultation of self-assessments electronically, Ceuta and Melilla.

Other Statements

030.- Communication of change of address or variation of personal or family data (natural persons).

030.- Application for NIF of minors.

034.- Census registry of special regimes for telecommunications, radio, television or electronic services. Form 034

034.- Census form 034 for registration, modification and deregistration 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 External Regime of the Union.

034.- Electronic Copy (Full Consultation).

034.- Query by date range.

034.- Check the status of the procedure.

034.- Consultation of the census situation.

034.- Respond to requests or submit documentation related to a notification received from the AEAT

036-037.- Census declaration of commencement, modification or cessation of activity.

036-037.- Provide additional documentation.

039.- Communication of data relating to the Special Regime for Entities in the Value Added Tax.

228.- Model 228 ( RH ). Procedures related to the presentation.

228.- Model 228 ( RH ). 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 – Settlement.

480.- Tax on Insurance Premiums. Annual summary declaration.

681.- Presentation of 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 of 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 of 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 of Model 685. Tax on betting and promotional draws, self-assessment.

695.- Presentation of 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 submission of the model.

763.- Self-assessment of the Tax on gaming activities in the case 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 refunds managed by the AEAT (Form 996). Filing

Excise Taxes

- Management of documents EMCS (Excise Tax Movement Control System).

06.- II.EE. Excises on Certain Means of Transport.

500.- Presentation of form 500. Accompanying document.

503.- Presentation of form 503. Simplified accompanying document.

506.- Presentation of form 506. Request for refund for introduction in a bonded warehouse.

507.- Presentation of form 507. Request for refund in the system of guaranteed deliveries.

508.- Presentation of form 508. Request for refund for the remote sales system.

510.- Presentation of form 510. Declaration of reception operations of the rest of the EU

511.- Presentation of form 511. Delivery notes.

512.- Presentation of form 512. Recipients of secondary tariff products.

513.- Presentation of form 513. Annual declaration of activity. Electricity tax.

517.- Presentation of form 517. Request for tax markings to the Excise Tax Management Office

518.- Presentation of form 518. Declarations of labour activities.

519.- Presentation of form 519. Part of incidence in work operations.

520.- Presentation of form 520. Part of results in work operations.

521.- Presentation of form 521. List of starting materials delivered in the quarter.

522.- Presentation of form 522. Quarterly record of products referred to in Article 108 ter of the Regulation on Excise Duties.

524.- Presentation of form 524. Request for refund for alcohol and alcoholic beverages.

540.- Presentation of form 540. Exempt provisions. Aircraft, en route sales.

541.- Presentation of form 541. Exempt provisions. Vessels, sales en route.

542.- Presentation of form 542. Exempt provisions. Aircraft.

543.- Presentation of form 543. Exempt provisions. Vessels and dredging operations.

544.- Presentation of form 544. Payments made by check or discounted diesel card.

545.- Presentation of form 545. Fuel supplies for international relations with a refund on hydrocarbons.

546.- Presentation of form 546. Provisioning of diesel to vessels with a right to the refund on hydrocarbons.

548.- Presentation of form 548. Informative Tax Return of return fees.

553.- Presentation of form 553. Declaration of operations in factories and deposits of wine and fermented beverages.

554.- Presentation of form 554. Declaration of operations in factories and bonded warehouses for alcohol.

555.- Presentation of form 555. Declaration of operations in factories and bonded warehouses for Intermediate Products.

556.- Presentation of form 556. Declaration of operations in factories producing intermediate products.

557.- Presentation of form 557. Declaration of operations in factories and bonded warehouses for alcoholic beverages.

558.- Presentation of form 558. Declaration of operations in factories and bonded warehouses for beer.

559.- Presentation of form 559. Tax on alcohol and derived beverages. Artisan distillation and winemaking systems.

560.- Presentation of form 560. Electricity tax.

561.- Presentation of form 561. Tax on beer.

562.- Presentation of form 562. Tax on intermediary goods.

563.- Presentation of form 563. Tax on alcohol and derived beverages.

564.- Presentation of forms 564, 581. Mineral oil tax.

566.- Presentation of form 566. Tax on tobacco products.

568.- Special Tax on Certain Means of Transport. Request for refund on the resale and shipment of transport means outside the territory.

569.- Presentation of form 569. Tax on retail sales of certain hydrocarbons.

570.- Presentation of form 570. Declaration of operations in factories and bonded warehouses for hydrocarbons.

572.- Presentation of form 572. Request for refund on the Hydrocarbon Tax.

576.- Cancellation NRC Registration Tax.

576.- Payment of Registration Tax.

580.- Presentation of form 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.- Filing of 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.- Respond to requests, make allegations and/or provide documents or supporting documents.

585.- Filing of self-assessment. Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities.

585.- Respond to requests, make allegations and/or provide documents or supporting documents.

586.- Fluorinated gases. Presentation and consultation.

586.- Fluorinated gases. Filing declaration with file import.

587.- Presentation and Consultation. Declaration of Liquidation of Tax 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 form 590. Request for refund for export or consignment.

595.- Presentation of form 595. Coal tax.

596.- Presentation of form 596. Excise Department Annual declaration of operations performed. Coal tax.

- Submission of the Agricultural Diesel Refund application.

- Presentation of Professional Diesel supplies.

- Consultation of the Justification of Professional Diesel Refunds.

- Ordinary return of IVPEE. Submit application or communication.

- Management of the census of beneficiaries and vehicles of Professional Diesel

- Return. Refund of undue income from IVPEE. Submit application or communication.

- Return. Special Refund of IVPEE. Submit application or communication.

- Document management EMCS (Excise Tax Movement Control System)

- Submission of request for refund of IVMDH

- Request for refund of IVMDH

- Presentation of Accounting Books of Establishments of II.EE.

Other Procedures

- Application for a certificate of tax residence in Spain.

- Online application for the ECOT certificate. Be up to date with tax obligations.

- Request for certificate from contractors and subcontractors.

- Consultation of VAT import with payment deferral.

- Response to requests for information from IT departments. Make allegations and/or provide documents or supporting documents.

- Other models not valid. Respond to requirements, draw up claims and/or provide documents or receipts.

- Submission of invoices via 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 splitting of debts.

- Compensation Consultation at the Request of Representative.

- Submission of compensation applications at the request of the applicant.

- Ex officio Compensation Consultation as a Representative.

- Application for Tax Registration of Disabled Persons.