Agreement Type 2 - Associative,Business, Agricultural and Cooperative Entities
This group includes associative entities whose associates do not develop a professional activity in the area of tax consultancy or tax management (Business Associations, Agricultural Associations, SME Associations, Co-operatives, Federations of Associations, Professional Associations unrelated to tax management, and so on).The associative entity will be able to file electronically the returns, communications and other tax documents allowed in the area of social collaboration in the application taxes, but only of the people and entities linked to the entity that signed the agreement (co-operativists in the case of co-operatives, associate members in the case of professional associations, associates in the case of associations, and so on).
The tax return forms that can be filed by professionals attached to this agreement are as follows:
Personal Income Tax
100.- PIT. Personal Income Tax.
100.- PIT. Personal Income Tax.2004
100.- PIT. Personal Income Tax.2005
101.- PIT. Simplified Personal Income Tax Return.
104.- PIT. Abbreviated Refund Request.
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.- 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 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.- Consultation of details and procedures for application 143 for social partners
149.- Procedures related to new electronic filing.Special system applicable to workers posted to Spanish territory.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.
- 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.
- Processing the Personal Income Tax Daft with a third-party certificate.
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.- Work income and income from economic activities, prizes and certain capital gains and income allocations.Self-assessment.
115.- Income or yields from the leasing or sub-letting of urban buildings.
117.- Withholdings and payments on account of Personal income tax, Corporation tax, Non-resident income tax.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, Non-resident Income Tax (permanent establishments).Certain earnings from liquid capital or certain income.124.- Investment income: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.- Income from liquid capital obtained from the consideration derived from accounts held at all types of financial institutions.
128.- Income or yields from liquid assets stemming from capitalisation transactions and life or invalidity insurance contracts.
136.- Special tax on certain gambling and lottery winnings.Self-assessment.
216.- Income obtained by non-residents without Permanent Establishments.
230.- Withholdings and on-account deposits for certain gambling and lottery winnings.Self-assessment.
Informative tax returns
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.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 Tax Return of individual certifications issued to the partners or shareholders of new or recently created companies.Provide supporting documentation.
165.- Informative Tax Return of individual certifications issued to the partners or shareholders of new or recently created companies.Collaborators.Authorised representatives.Companies and Professionals.
170.- 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 authorised 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 prizes exempt from Personal Income Tax.
184.- Entities in the Income Allocation System.Filing, consultation and modification of powers of attorney.
187.- Annual informative tax return and of the annual summary of withholdings and deposits on account from operations of acquisition and disposal of shares and holdings. Filing and consultation and modification by authorised representatives
188.- Earnings from Liquid Capital:Insurances.Filing, consultation and modification of powers of attorney.
189.- Annual informative tax return on securities, insurance and income. Filing and consultation and modification by authorised representatives.
190.- Work income, professional activities, farming and livestock farming activities and prizes.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.
195.- Quarterly tax return of accounts or operations whose holders have not provided a Tax ID to the corresponding Credit Entities within the established term.
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.- Annual tax return of 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.- Annual summary of withholdings and deposits on account for certain gambling and lottery winnings.Filing consultation.Companies and Professionals.Collaborators.Authorised representatives.
270.- Annual summary of withholdings and deposits on account for certain gambling and lottery winnings.Provide supporting documentation.
280.- Consultations and modifications of tax returns.Companies and Professionals.Annual informative declaration of Long-Term Savings Plans.
282.- Procedures related to new electronic filing.Annual informative tax return for grants received within the framework of the Canary Islands special tax regime and other State grants resulting from the application of EU law:
289.- Annual informative tax return for financial accounts in the mutual assistance area.
290.- Filing of the form.Annual informative tax return of financial accounts of certain US citizens (FATCA).
290.- Consult tax returns filed.
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 deposits on account regarding Personal Income Tax for Non-Residents (without permanent residence).Annual summary.Filing, consultation and modification by authorised 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.- VAT, article 36 of the General regulations on actions and management procedures and tax inspection and implementing the common rules for tax application procedures (Accounting Record).Filing, consultation and modification of powers of attorney
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.- Subsidies and compensations paid by Public/Private Entities to farmers and ranchers.Filing, Consultation and modification of powers of attorney.
347.- Annual tax return operations with third parties.
349.- Recapitulative return for 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.- Informative tax return on goods and rights held abroad.
- Consultation and rectification of Informative Tax Return errors.
200.- Annual Tax Return.Filing.
200.- Filing the deduction justification form.
200.- Filing the form for specific documentation of operations with related people or entities.
200.- Filing of the Canary Islands Investment Reserve form.
202.- Corporation Tax and Income Tax for Non-Residents (permanent establishments and entities in the income allocation system constituted abroad with presence on Spanish territory).Payment by instalment.
208.- Filing tax returns.
218.- Payment by Instalments.- Large Businesses.Entry in tax current account.
222.- Tax consolidation regime.Instalments.
222.- Filing the appendix to form 222 to communicate variations in the composition of the tax group.
- I. on Companies.Tax Return -Simplified Payment of Corporation Tax and Income Tax for Non-Residents.(Permanent Establishment).
- I. Companies - I. non-Residents.Simplified annual Tax Return.
Non-Resident Income Tax
210.- Income tax for non-Residents.Non-Residents Without a Permanent Establishment.Filing.
211.- Non-Resident Income Tax.Withholding in Property Purchases by non-Residents without Permanent Establishments.Procedures related to tax filing.
212.- Income Tax for non-Residents.Non-Residents without Permanent Establishments.Refund Procedure.Procedures related to tax filing.
213.- Special Tax On Property Held By Non-Resident Entities.
214.- Wealth Tax and Non-Residents' Income Tax.Non-residents with no permanent establishment.Simplified return for non-residents.
215.- Income Tax for non-residents.Non-residents without Permanent Establishment.Joint tax return, when result is tax payable.Procedures related to filing
216.- Income obtained from sources other than a permanent establishment.Withholdings and payments on account (tax return - payment document).Filing.
226.- Form 226 (ARO).Procedures related to tax filing.
226.- Form 226 (ARO).Provide supporting documentation.
228.- Form 228 (DER).Procedures related to tax filing.
228.- Form 228 (DER).Provide supporting documentation.
Value Added Tax
300.- Filing the form.
303.- VAT. Self-assessment.
308.- Special Regime on Additional VAT, article 30 bis of the VAT regulation and occasional taxpayers.Application for refund.
309.- Value Added Taxes.Non-periodic tax return-settlement.
310.- Simplified regime.Quarterly Return.
311.- Tax return- Final payment.
322.- Groups of companies.Individual form.Monthly self-assessment.Procedures related to tax filing.
341.- Refund on compensations in the special tax system of agriculture, livestock and fisheries.
353.- Value Added Tax.Group of companies.Aggregate Model.Monthly self-assessment.
360.- Management of reimbursements to businesses or professionals not established in the territory in which the Tax is borne.
361.- Refund request for non-Established Professional Business owners.
368.- Filing the form.VAT return for the special schemes for telecommunications, radio, television or electronic broadcasting services.Regime of the European Union.
368.- File-based filing.. VAT return for the special schemes for telecommunications, radio, television or electronic broadcasting services.Regime of the European Union.
368.- Filing the form.VAT return for the special schemes for telecommunications, radio, television or electronic broadcasting services.Regime outside of the European Union.
368.- File-based filing.. VAT return for the special schemes for telecommunications, radio, television or electronic broadcasting services.Regime outside of the European Union.
368.- General enquiry.
368.- Enquiry for filing parties.
368.- Consultation of the status of the tax return process.
368.- Provide supplementary documentation.
368.- To respond to notices or submit documentation relating to a notification received from the Tax Agency
370.- Value added tax.General Simplified Regime.Ordinary Quarterly Return.
371.- Value added tax.General Simplified Regime.Final Quarterly Tax Return.
380.- Monthly tax return of operations treated as imports.
- Communication of the change to the gross tax base in cases of bankruptcy and bad credit.Provide supporting documentation.
390.- VAT. Annual Summary
392.- Annual Summary.Large companies.
Inheritance and Gift Tax
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.- View self-assessments online, 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.Property consolidation following lapse of usufruct.Ceuta and Melilla
655.- Consultation of self-assessments carried out electronically, Ceuta and Melilla.
Other Tax Returns
030.- Taxpayer Census-Registration in the Taxpayer's Tax Register, change of address and/or change of personal details.
034.- Census form 034 to register, modify or deregister from the Special Regime.Regime of the European Union.
034.- Census form 034 to register, modify or deregister from the Special Regime.Regime outside of the European Union.
034.- Census form 034 with a file.Regime of the European Union.
034.- Census form 034 with a file.Regime outside of the European Union.
034.- Consultation of the processing status.
034.- Electronic Copy (Integral Consultation).
034.- Consultation by date range.
034.- Consultation of the census situation.
034.- Submit complementary documentation.
034.- To respond to notices or submit documentation relating to a notification received from the Tax Agency
036 - 037.- Census declaration of the start, modification or cancellation of Activity.
036 - 037.- Submit complementary documentation.
038.- Communication of operations carried out by organisations registered on public registers.Information return in Euro.
039.- Communication of details related to the special regime of the group of entities for Value Added Tax.
411.- Procedures related to filing.Tax on Deposits in Credit Institutions.
430.- Tax on Insurance Premiums.Statement - monthly Settlement.
480- Insurance Premium Tax.- Annual Summary Return.
681.- Tax for providing radioactive waste management services as referred to in section 3 of additional provision six of Law 54/1997.
682.- Tax for providing radioactive waste management services as referred to in section 4 of additional provision six of Law 54/1997.
683.- Tax for providing radioactive waste management services arising from the manufacturing of fuel, including the dismantling of the manufacturing facilities.
684.- Tax for providing radioactive waste management services generated in other facilities.
685.- Tax on bets and random combinations, 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.- Taxes on Economic Activities.Procedures related to tax filing.
840.- Calculation of Economic Activities Tax.
952.- Form 952.Filing.
952.- Form 952.Consultations.
952.- Form 952.Consultation for tax return filers.
- Management of EMCS documents (Excise Movement and Control System).
500.- Accompanying Administrative Document.
503.- Simplified Accompanying Administrative Document.
506.- Request for refund for inclusion in a tax warehouse.
507.- Request for return through guaranteed shipment system.
508.- Application for refund by the remote sales system.
510.- Statement of product reception operations from the rest of the European Union.
511.- Delivery notes.
512.- Annual list of recipients of Tariff Two Products.
513.- Annual statement of activity.Electricity tax.
517.- Application for tax stamps to the Excise Duties Management Office.
518.- Tax on Alcohol and Alcoholic Beverages.Work declaration.
519.- Tax on Alcohol and Alcoholic Beverages.Record of issues with employment transaction.
520.- Tax on Alcohol and Alcoholic Beverages.Incidents report in work operations.
521.- Quarterly list of raw materials delivered.
522.- Quarterly record of products referred to in Article 108 ter of the Regulation on Excise Duties.
524.- Application for refund on Alcohol and Alcoholic Beverage Excise Duties.
540.- Provisioning of Exempt Aircraft.
541.- Provisioning Exempt boat fuels through system of route sales.
542.- Provisioning Exempt Aircraft Fuel.
543.- Exemption due to Provisioning of Fuels for Boats.
544.- Payments made through checks or discount diesel cards.
545.- Fuel supplies for international relations with a refund of the hydrocarbon tax.
546.- Provisioning of diesel for boats entitled to the hydrocarbon tax refund.
548.- Informative tax return of return fees.
553.- Statement of operations in the tax warehouse system for wine and fermented drinks.
554.- Declaration of operations in the tax warehouse system for alcohol.
555.- Declaration of operations in the tax warehouse system for intermediate products.
556.- Taxes on Alcohol and Alcoholic Beverages.Declaration of operations in Tax Warehouses for Intermediate Products.
557.- Tax on Alcohol and Alcoholic Beverages.Declaration of operations in Tax Warehouses for Alcoholic Beverages.
558.- Beet Tax.Declaration of operations in Tax Warehouses for Beer.
559.- Tax on Alcohol and Alcoholic Beverages.System of Craft Distillation and Harvester.Statement - Settlement.
560.- Electricity Tax.Statement - Settlement.
561.- Beer Tax.Statement - Settlement.
562.- Tax on Intermediate Products.Statement - Settlement.
563.- Tax on Alcohol and Alcoholic Beverages.Statement - Settlement.
564.- Hydrocarbons Tax.Statement - Settlement.
566.- Tax on Tobacco Products - Tax return.Settlement.
568.- Special Tax on Certain Means of Transport.Application for refund due to resale and shipments of means of transport outside the territory.
569.- Tax return-Settlement and list of exempt supplies in the Tax on Retail Sales of Certain Hydrocarbons.
570.- Hydrocarbons Tax.Declaration of operations in Tax Warehouses for Hydrocarbons.
572.- Application for Refund of Hydrocarbons Tax.
576.- Special Tax on Certain Means of Transport.
576.- CRN Cancellation Special Tax on Certain Means of Transport.
580.- Tax on Tobacco Products.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.Tax return-Settlement
584.- Filing of self-assessment.Tax on the Production of spent nuclear fuel and radioactive waste from the generation of nuclear electric power.
584.- Enquiry about self-assessments through Form 584.
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.
587.- Filing and Consultation.Tax return Settlement.Tax on Fluorinated Greenhouse Gases.
589.- Filing the self-assessment.Tax on the value of gas and oil extraction and condensation.Self-assessed tax return and payment by instalments.
589.- Consulting self-assessments.Tax on the value of gas and oil extraction and condensation.Self-assessed tax return and payment by instalments.
590.- Refund application for export or consignment.
595.- Special Carbon Tax.Statement - Settlement.
596.- Special Carbon Tax.Annual summary statement of operations carried out in tax warehouses.
- Consultation of the Justification of Professional Diesel Reimbursements.
- Ordinary refund of IVPEE. File request or communication.
- Special refund of IVPEE. File request or communication.
- Refund of undue payments of IVPEE. File request or communication.
- Management of the registry of diesel oil recipients and Professional Diesel vehicles.
- Filing the request for a refund of IVMDH
- Consult request for refund of IVMDH
- Filing Accounting Records for Excise Duties Establishments
- Filing of the application for tax back on diesel used for farming.
- Filing of supplies of professional diesel.
- Application for a tax residence certificate in Spain.
- Request the ECOT certificate online. Staying up to date with your tax obligations.
- Request the certificate for contractors and subcontractors.
- Respond to information requests from IT Offices.Draw up claims and/or provide documents or receipts.
- Waiver of interest, charges and fines (non-nationals).Filing the application.
- Waiver of interest, charges and fines (non-nationals).Draw up claims and/or provide documents or receipts.
- Enquiry about tax filing deadlines.
- File the application for debt deferment or payment in instalments.
- Offsetting upon Request as a Representative.
- Filing offsetting requests.
- Consultation of Offsetting Ex Officio as a Representative.
- Application for a Tax Record for Disabled People.