Type of Agreement 2-Associate Entities. Business, Agricultural, Cooperatives

This group includes the associative entities whose associates do not carry out professional activity in the field of tax advice or tax management (business Associations, Agricultural Associations, SME Confederations, Cooperatives, Federations of Associations, Associations of professionals not related to tax management, etc.). The associative entity may file tax returns, communications and other tax documents permitted in the field of social collaboration electronically (online) in the application of taxes, but only of the persons and entities linked to the signatory of the agreement (cooperative in the case of cooperatives, members in the case of professional associations, associates in the case of associations, etc.).

The tax return forms that can be filed by the professionals participating in this agreement are as follows:

Personal Income Tax

100 .- Personal Income Tax.

100 .- Personal Income Tax. 2004

100 .- Personal Income Tax. 2005

101 .- Personal Income Tax Simplified Tax Return.

104 .- Personal Income Tax Application for shortened Refund.

113 .- Procedures related to filing. 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 .- Employers and professionals in Direct Evaluation. Instalments.

131 .- Employers and professionals in Objective Evaluation. Instalments.

140 .- Deduction for Maternity. Advance Payment of the Deduction. Individual and batch filing.

143 .- Filing the 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 .- Consultation of details and processing of the 143 application for social collaborators.

149 .- Procedures related to the new electronic filing. Special system 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.

- Filing the form to communicate the quantification of income derived from subordinated debt and preference shares.

- Filing the form for notifying the regularization of pensions obtained abroad.

- Processing of the Personal Income Tax Draft with a third-party certificate.

Wealth Tax

714 .- Filing the form. Wealth Tax.

714 .- Wealth Tax. Provide supporting documentation.

Withholdings and payments on account

110 .- Withholdings and payments on account. Earned Income.

111 .- Earnings from work and economic activities, prizes and certain capital gains and income allocations. Self-assessment.

115 .- Income or income from the lease or sublease of urban properties.

117 .- Withholdings and payments on account in Personal Income Tax, Corporation Tax and Income Tax for Non-Residents. Income from transfer or reimbursement of shares or holdings in Collective Investment Institutions.

123 .- Withholdings and payments on account of Personal Income Tax, Corporation Tax and Non-Resident Income Tax (permanent establishments). Certain earnings from liquid capital or certain income. 124 .- Capital Gains: Implicit.

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 .- Earnings from movable capital obtained by the consideration derived from accounts in all types of financial institutions.

128 .- Income from capital gains or losses arising from capitalisation operations and life or disability insurance contracts.

136 .- Special tax on prizes for certain gambling and gambling. Self-assessment.

216 .- Income obtained by non-residents without Permanent Establishments.

230 .- Withholdings and payments on account of prizes for certain gambling and gambling. Self-assessment.

Informative tax returns

156 .- Contributions from affiliates and mutual societies for the purposes of deduction for maternity. Annual summary.

159 .- Annual declaration of electricity consumption.

165 .- Filing. Informative return of individual certificates issued to partners or participants of newly or recently incorporated organisations.

165 .- Consultation. Informative return of individual certificates issued to partners or participants of newly or recently incorporated organisations.

165 .- Informative declaration of individual certificates issued to members or participants of newly created or recently created entities. Provide supporting documentation.

165 .- Informative declaration of individual certificates issued to members or participants of newly created or recently created entities. Collaborators. Legal representatives. Companies and Professionals.

170 .- Annual declaration of transactions carried out by employers or professionals who are members of the collection management system through credit or debit cards.

171 .- Annual tax return, withdrawals of funds and collections of any document. Presentation 2010, consultation and modification of legal representatives

180 .- Earnings from the lease of urban properties. Annual summary.

181 .- Loans and credits, and financial transactions related to real estate. Presentation, consultation and modification of legal representatives.

182 .- Donations, donations and contributions received. Presentation, consultation and modification of legal representatives.

183 .- Certain prizes exempt from Personal Income Tax.

184 .- Entities in the Income Tax Regime. Presentation and consultation and modification of legal representatives.

187 .- Annual informative tax return and annual summary of withholdings and payments on account for transactions involving the acquisition and disposal of shares and participants. presentation and consultation and modification of legal representatives

188 .- Capital Gains: Insurances. Presentation and consultation and modification of legal representatives.

189 .- Annual informative tax return on securities, insurance and rentability.Filing and consultation and modification of legal representatives.

190 .- Earnings from Work, from Professional Activities, Agricultural and Livestock Activities, and prizes. Presentation and consultation and modification of legal representatives

192 .- Transactions with Treasury Bills. Annual return. Presentation, consultation and modification of legal representatives.

193 .- Capital Gains: Dividends. Presentation, consultation and modification of legal representatives.

194 .- Withholdings and payments on account of Personal Income Tax, Corporation Tax and Non-Residents'Income Tax (permanent establishments) on income of movable capital and income derived from the transfer, amortisation, reimbursement, exchange or conversion of any kind of assets representing the acquisition and use of external capital. Annual summary. Presentation, consultation and modification of legal representatives.

195 .- Quarterly declaration of accounts or transactions whose holders have not provided the Tax ID to Credit Institutions within the established period.

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, consultation and modification of legal representatives.

198 .- Annual declaration of transactions with financial assets and other movable assets. Presentation, consultation and modification of legal representatives.

199 .- Annual declaration of identification of transactions with credit institutions'checks.

231 .- Communication prior to filing form 231.

231 .- Filing the form. Country by country information declaration (CBC/DAC4).

270 .- Annual summary of withholdings and payments on account of the special levy on the prizes of certain gambling and gambling. Presentation, consultation. Companies and Professionals. Collaborators. Legal representatives.

270 .- Annual summary of withholdings and payments on account of the special levy on the prizes of certain gambling and gambling. Provide supporting documentation.

280 .- Queries and modifications of tax returns. Companies and Professionals. Annual informative declaration of Long-Term Savings Plans.

282 .- Procedures related to electronic filing. Annual informative tax return on aid received under the Canary Islands \' REF and other State aid, derived from the application of the European Union's law.

289 .- Annual informative tax return on financial accounts in the field of mutual assistance.

290 .- Filing the form. Annual informative tax return on financial accounts of certain US persons (FATCA).

290 .- Consultation of presentations made.

290 .- Consultation of FATCA information sent by the Tax Agency to the US Internal Revenue Service

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

294 .- Customised list of customers receiving profits distributed by Spanish Collective Investment Institutions, as well as those on behalf of which the trading entity has made reimbursements or transfers of shares or holdings.

295 .- Customised annual list of customers with the investment position in Spanish Collective Investment Institutions, referring to 31 December of the financial year, in the event of cross-border marketing of shares or holdings in Spanish Collective Investment Institutions.

296 .- Withholdings and payments on account of Non-Residents'Income Tax (without permanent establishment). Annual summary. Presentation, consultation and presentation of legal representatives.

299 .- Annual declaration of certain incomes obtained by individuals 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 .- VAT, article 36 of the General Regulation on actions and tax management and inspection procedures and the development of the common rules of the procedures for applying taxes (Record Book). Presentation, consultation and modification of legal representatives

345 .- Plans, pension funds and alternative systems. Friendly Societies, Insured Pension Plans, Individual Systematic Savings Plans, Company Savings Plans and Dependency Insurance. Participations and allocations annual tax return.

346 .- Grants and indemnities paid by public/private entities to farmers or ranchers. Presentation, Consultation and modification of legal representatives.

347 .- Annual declaration of transactions with third parties.

349 .- Recapitulative declaration of Intra-Community Transactions. Presentation, consultation and modification of legal representatives.

611 .- Cash payments of the tax levied on documents negotiated by Collaborating Entities. Annual Summary Tax Return.

616 .- Cash payments of the tax that are levied on the issuance of documents that involve a change or are endorsable to the order. Annual Summary Tax Return.

720 .- Declaration on goods and rights located abroad.

- Consultation and correction of errors in Informative Tax Returns.

Corporation Tax

200 .- Annual Tax Return. Filing.

200 .- Filing of the tax deductions form.

200 .- Filing of specific documentation for transactions with related persons or entities.

200 .- Filing the booking form for investments in the Canary Islands.

202 .- Corporation Tax and Income Tax for Non-Residents (permanent establishments and entities in the income allocation system established abroad with presence in Spanish territory). Payment by instalments

208 .- Filing tax returns.

218 .- Payment by Instal.- Large Companies. Entry in the current tax account.

222 .- Tax consolidation regime. Instalments.

222 .- File the annex to form 222 for reporting changes in the composition of the tax group.

- I. on Companies. Simplified Corporation Tax and Non-Resident Income Tax return. (Permanent establishment).

- I. Non-Residents. Simplified annual tax return.

Non-resident Income Tax

210 .- Income Tax for Non-Residents. Non-resident without Permanent Establishment. Filing.

211 .- Non-resident Income Tax. Withholding in the Acquisition of Property to Non-Residents without Permanent Establishments. Procedures related to filing.

212 .- Income Tax for Non-Residents. Non-residents without Permanent Establishments. Refund Procedure. Procedures related to filing.

213 .- Special Tax on Non-Resident Companies'Property.

214 .- Wealth Tax and Non-Residents'Income Tax. Non-residents who are not permanently established. Simplified declaration of non-residents.

215 .- Income Tax for non-residents. Non-residents without Permanent Establishment. Collective declaration, when the result is to be paid. Procedures related to filing

216 .- Income obtained without permanent establishment mediation. Tax withheld and account deposits (tax return - payment document). Filing.

226 .- Form 226 (ARO). Procedures related to filing.

226 .- Form 226 (ARO). Provide supporting documentation.

228 .- Form 228 (DER). Procedures related to filing.

228 .- Form 228 (DER). Provide supporting documentation.

Value Added Tax

300 .- Filing the form.

303 .- VAT Self-settlement.

308 .- Special Regime for Equivalent Charge, article of the VAT Regulation and occasional taxpayers. 30 Application for refund.

309 .- Value Added Taxes. Tax return-Non-periodic settlement.

310 .- Simplified regime. Quarterly tax return.

311 .- Declaimitation- Final settlement.

322 .- Groups of entities. Individual form. Monthly self-assessment. Procedures related to filing.

341 .- Refund of compensation in the special regime for agriculture, livestock and fishing.

353 .- Value Added Tax. Group of companies. Aggregate model. Monthly self-assessment.

360 .- Management of refunds to employers or professionals not established in the territory in which they support the Tax.

361 .- Refund request for Non-Established Professional Entrepreneurs.

368 .- Filing the form. VAT declaration for special regimes for telecommunications, broadcasting or television or electronic services. Regime of the European Union.

368 .- File filing. . VAT declaration for special regimes for telecommunications, broadcasting or television or electronic services. Regime of the European Union.

368 .- Filing the form. VAT declaration for special regimes for telecommunications, broadcasting or television or electronic services. Regime outside of the European Union.

368 .- File filing. . VAT declaration for special regimes for telecommunications, broadcasting or television or electronic services. Regime outside of the European Union.

368 .- General enquiry.

368 .- Consultation for presenters.

368 .- Consultation of the status of the tax return.

368 .- Submit complementary documentation.

368 .- Respond to requirements or submit documentation related to a notification received from the Tax Agency

370 .- Value Added Tax. Simplified General Scheme. Ordinary Quarterly Declaration.

371 .- Value Added Tax. Simplified General Scheme. Final quarterly return.

380 .- Monthly declaration of transactions treated as imports .

- Notification of the modification of the taxable base in cases of insolvency and for unrecoverable credit. Provide supporting documentation.

Annual summaries

390 .- VAT Annual Summary

392 .- Annual Summary. Large Companies.

Inheritance and Donations Tax

650 .- Filing the Self-settlement. Self-assessment 'mortis causa' acquisition. Non-residents.

650 .- Consultation of self-assessments by electronic means. Non-residents.

650 .- Filing the self-assessment. Self-assessment 'mortis causa' acquisition. Ceuta and Melilla

650 .- Consultation of self-assessments by electronic means, Ceuta and Melilla.

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

651 .- Consultation of self-assessments by electronic means. Non-residents

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

651 .- Consultation of self-assessments by electronic means. Ceuta and Melilla

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

655 .- Consultation of self-assessments by electronic means. Non-residents

655 .- Filing the self-assessment. Property consolidation following lapse of usufruct. Ceuta and Melilla

655 .- Consultation of self-assessments by electronic means, Ceuta and Melilla.

Other tax returns

030 .- Census of taxpayers-Census declaration of registration, change of address and/or change of personal data.

034 .- Census form 034 for registration, modification and removal in the Special Regime. Regime of the European Union.

034 .- Census form 034 for registration, modification and removal in the Special Regime. Regime outside of the European Union.

034 .- Census form 034 by file. Regime of the European Union.

034 .- Census form 034 by file. Regime outside of the European Union.

034 .- Consultation of the procedure's processing status.

034 .- Electronic Copy (Full Consultation).

034 .- Consultation by date range.

034 .- Consultation of the census situation.

034 .- Submit complementary documentation.

034 .- Respond to requirements or submit documentation related to a notification received from the Tax Agency

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

036-037 .- Submit complementary documentation.

038 .- Carry out transactions carried out by entities registered in public registers. Informative tax return in Euros.

039 .- Communication of data relating to the special regime of group of companies in Value Added Tax.

411 .- Procedures related to filing. Tax on Deposits in Credit Institutions.

430 .- Insurance Premium Tax. Tax return-Monthly settlement.

480 .- Insurance Premium.- Annual Summary Declaration.

681 .- Rate for the provision of radioactive waste management services referred to in section 3 of Additional Provision Six of Act 54/1997.

682 .- Rate for the provision of radioactive waste management services referred to in section 4 of Additional Provision Six of Act 54/1997.

683 .- Rate for the provision of radioactive waste management services derived from the manufacture of fuel elements, including dismantling of manufacturing facilities.

684 .- Rate for the provision of radioactive waste management services generated in other facilities.

685 .- Rate on random bets and combinations, self-assessment.

695 .- Filing form 695. Request for refund of legal fees.

696 .- Fee for exercising jurisdiction in civil, administrative and social orders. Procedures related to the submission of the form.

763 .- Self-settlement of the Tax on gaming activities in the event of annual or multiannual activities.

840 .- Taxes on Economic Activities. Procedures related to filing.

840 .- Calculation of the Economic Activities Tax.

952 .- Form 952. Filing.

952 .- Form 952. Enquiries.

952 .- Form 952. Consultation for presenters.

Excise Taxes

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

500 .- Accompanying Administrative Document.

503 .- Simplified Administrative Accompanying Document.

506 .- Request for refund for introduction into tax deposit.

507 .- Request for return by the guaranteed shipping system.

508 .- Return request for the remote sales system.

510 .- Declaration of operations for receiving products from the rest of the European Union.

511 .- Delivery notes.

512 .- Annual list of recipients of Products in Tariff Two.

513 .- Annual declaration of activity. Electricity tax.

517 .- Request for tax stamps from the Special Taxes Management Office.

518 .- Tax on Alcohol and Alcoholic Beverages. Work declaration.

519 .- Tax on Alcohol and Alcoholic Beverages. Part of incidents in work operations.

520 .- Tax on Alcohol and Alcoholic Beverages. Part of the results in work operations.

521 .- Quarterly list of first materials delivered.

522 .- Quarterly report of products referred to in Article of the Special Taxes Regulation. 108

524 .- Application for the refund of the Tax on Alcohol and Alcoholic Beverages.

540 .- Overcoming Aircraft.

541 .- Exempt consignments of Carburettes to vessels for the route sales procedure.

542 .- Exempt Aircraft Overdrafts.

543 .- Exemption for the provisioning of Carburettes to Embarcations.

544 .- Payments made using checks or discounted diesel cards.

545 .- Fuel supplies for international relations with a refund of the hydrocarbon tax.

546 .- Shipment of diesel to vessels entitled to the refund of the hydrocarbon tax.

548 .- Informative tax return of payments charged.

553 .- Declaration of operations in factories and warehouses of wine and fermented beverages.

554 .- Declaration of operations in factories and tax warehouses for alcohol.

555 .- Declaration of operations in factories and tax deposits of intermediate products.

556 .- Taxes on Alcohol and Alcoholic Beverages. Declaration of operations in Intermediate Product Factories.

557 .- Taxes on Alcohol and Alcoholic Beverages. Declaration of operations in Factories and Tax Deposits for related Drinks.

558 .- Beer tax. Declaration of operations in factories and tax warehouses in Beer.

559 .- Tax on Alcohol and Alcoholic Beverages. Artisan and Cosechier Destilación regime. Tax return-Settlement.

560 .- Electricity Tax. Tax return-Settlement.

561 .- Beer tax. Tax return-Settlement.

562 .- Tax on Intermediate Products. Tax return-Settlement.

563 .- Tax on Alcohol and Alcoholic Beverages. Tax return-Settlement.

564 .- Hydrocarbons Tax. Tax return-Settlement.

566 .- Tax on the tasks of the Tax.- Tax return. Settlement.

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

569 .- Declaration-Settlement and list of exempt supplies in the Tax on Retail Sales of Certain Hydrocarbons.

570 .- Hydrocarbons Tax. Declaration of operations in Hydrocarbons Tax Factories and Deposits.

572 .- Application for Refund of Hydrocarbons Tax.

576 .- Special Tax on Certain Means of Transport.

576 .- Cancellation of NRC Special Tax on Certain Means of Transport.

580 .- Tobacco Products Tax. Declaration of Tobacco Products.

581 .- Hydrocarbons Tax.

582 .- Filing and Consultation. Tax on Hydrocarbons: Streamlining for forwarding of products to another Autonomous Community.

583 .- Filing and Consultation. Tax on the value of electricity generation. Return-settlement.

584 .- Filing self-assessment. Tax on the Production of spent nuclear fuel and radioactive waste from the generation of nuclear electric power.

584 .- Consultation of self-assessments of Form 584.

584 .- Respond to requirements, make allegations and/or provide documents or supporting documents.

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

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

587 .- Filing and Consultation. Tax return Settlement. Tax on Fluorinated Greenhouse Gases.

589 .- Filing the self-assessment. Tax on the value of gas, oil and condensation extraction. Self-assessed tax return and payment by instalments.

589 .- Consultation of self-assessments. Tax on the value of gas, oil and condensation extraction. Self-assessed tax return and payment by instalments.

590 .- Request for refund for export or dispatch.

595 .- Special Coal Tax. Tax return-Settlement.

596 .- Special Coal Tax. Annual summary declaration of operations in factories carried out.

- Consultation of the justification of Professional Diesel Refunds.

- Ordinary refund of IVPEE. Submit request or communication.

- Special refund of IVPEE. Submit request or communication.

- Refund of undue income from IVPEE. Submit request or communication.

- Management of the census of beneficiaries and professional diesel vehicles.

- Filing the IVMDH refund request

- Consultation of the request for the refund of the IVMDH

- Presentation of Accounting Books of Excise Duties Establishments

- Filing the application for the refund of agricultural diesel.

- Presentation of supplies of professional diesel.

Other procedures

- Application for the tax residence certificate in Spain.

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

- Application for the certificate of contractors and subcontractors.

- Respond to requests for information from IT Dependencies. Make claims and/or provide documents or supporting documents.

- Donation of interest, surcharges and penalties (foreign pensions). Filing of application.

- Donation of interest, surcharges and penalties (foreign pensions). Make claims and/or provide documents or supporting documents.

- Procedures for consulting the deadline for Taxes.

- File a request for deferral or payment in instalments.

- Consultation of Compensations to the Court of Justice as a Representative.

- Submission of compensation requests.

- Consultation of the Offerings as Representative.

- Application for Impositive Register of Minimisers.