Type of Agreement 3 - Financial Institutions
This group includes agreements signed with Collaborating Entities in tax collection management (banks, savings banks and credit cooperatives), which may submit electronically (telematically) the declarations, communications and other tax documents permitted in the area of social collaboration in the application of taxes, on behalf of their clients.
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.- IRPF Personal Income Tax Simplified Declaration.
104.- IRPF Abbreviated Refund Request.
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.- Businessmen and professionals in Direct Estimation. Instalments.
131.- Businessmen and professionals in Objective Estimation. Instalments.
140.- Maternity Deduction. Advance Payment of the Deduction. Individual and batch presentation.
149.- Procedures related to the new electronic submission. Special system applicable to workers posted to Spanish territory. Communication of option, renunciation or exclusion.
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.
151.- Procedures related to electronic submission. Income Tax Return for individuals under the special system applicable to workers relocated to Spain.
- 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.
- Processing of Draft IRPF with third party certificate.
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.- Income from work and economic activities, prizes and certain capital gains and income imputations. Self-assessment.
115.- Income or returns from the leasing or subleasing of urban properties.
117.- Withholdings and payments on account in Personal Income Tax, Corporate Tax and 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, Corporate Tax and Non-Resident Income Tax (permanent establishments). Certain earnings from liquid capital or certain income. 124.- Income from Personal Capital: 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 movable capital obtained from consideration derived from accounts in all types of financial institutions.
128.- Income or returns on movable capital from capitalization operations and life or disability insurance contracts.
136.- Special tax on prizes from certain lotteries and bets. Self-assessment.
230.- Withholdings and payments on account of prizes from certain lotteries and bets. Self-assessment.
Informative tax returns
156.- Contributions from members and mutual societies for the purposes of maternity deduction. Annual summary.
159.- Annual declaration of electricity consumption.
165.- Presentation. 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 certifications issued to partners or participants of newly or recently created entities. Provide supporting documentation.
165.- Informative Declaration of individual certifications issued to partners or participants of newly or recently created entities. Partners. Authorised representatives. Companies and Professionals.
170.- Annual declaration of operations carried out by business owners or professionals who are part of the collection management system using credit or debit cards.
171.- Annual declaration of deposits, fund provisions and collections of any document. Presentation 2010, consultation and modification of proxies
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 the Income Attribution Regime.
184.- Entities under Income Attribution Regime. Presentation and consultation and modification of proxies.
187.- Annual summary and information declaration of withholdings and payments on account for acquisition and sale of shares and participations. Presentation and consultation and modification of proxies
188.- Income from Personal Capital: Insurances. Presentation and consultation and modification of proxies.
189.- Annual Information Declaration on securities, insurance and income. Presentation and consultation and modification of proxies.
190.- Income from work, professional activities, agricultural and livestock activities, and prizes. Presentation and 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.
195.- Quarterly declaration of accounts or operations whose holders have not provided the NIF to the Credit Entities within the established period.
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, consultation and modification of proxies.
198.- Annual declaration of 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.- Annual summary of withholdings and payments on account of the special tax on prizes from certain lotteries and bets. Presentation, consultation. Companies and Professionals. Partners. Authorised representatives.
270.- Annual summary of withholdings and payments on account of the special tax on prizes from certain lotteries and bets. Provide supporting documentation.
280.- Consultations and modifications of declarations. Companies and Professionals. Annual informative declaration of Long-Term Savings Plans.
282.- Procedures related to electronic submission. Annual information statement 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.
289.- Annual information declaration of financial accounts in the field of mutual assistance.
290.- Presentation of the model. Annual Information Return of Financial Accounts of Certain U.S. Persons ( FATCA ).
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). Annual summary. Presentation, consultation and presentation of 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.- VAT , article 36 of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures (Registry Book). Presentation, consultation and modification of proxies.
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 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 Declaration 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.- Declaration on assets and rights located abroad.
Corporation Tax
200.- Annual Declaration. Filing.
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.
202.- Corporate Tax and Non-Resident Income Tax (permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory). Payment by instalments
202.- Presentation of the communication of additional data to the declaration.
208.- Submission of declarations.
218.- Fractional Payments.- Large Companies. Entry in tax current account.
222.- Fiscal consolidation regime. Instalments.
222.- Submit the annex to form 222 for reporting changes in the composition of the tax group.
222.- Presentation of the communication of additional data to the declaration.
- I. on Companies. Declaration – Simplified Settlement of Corporate Tax and Income Tax for Non-Residents. (Permanent establishment).
- I. Companies- I. Non-Residents. Simplified annual declaration.
Non-resident Income Tax
210.- Provide complementary documentation in batches.
215.- Income tax for non-residents. Non-residents without permanent establishment. Collective declaration, when the result is to be entered. Procedures related to the presentation
216.- Income obtained without the mediation of a permanent establishment. Tax withheld and account deposits (tax return - payment document). Filing.
226.- Model 226 (ARO). Procedures related to the presentation.
226.- Model 226 (ARO). Provide supporting documentation.
228.- Model 228 ( RH ). Procedures related to the presentation.
228.- Model 228 ( RH ). Provide supporting documentation.
Value Added Tax
300.- Presentation of the model.
303.- VAT Self-assessment.
308.- Special Regime of the Equivalence Surcharge, article 30 bis of the VAT Regulation and occasional taxable persons. Application for refund.
309.- Value Added Taxes. Declaration - Non-periodic settlement.
310.- Simplified regime. Quarterly Statement.
311.- Declaration- Final settlement.
322.- Groups of entities. Individual form. Monthly self-assessment. Procedures related to the presentation.
353.- Value Added Tax. Group of companies. Aggregate Model. Monthly self-assessment.
360.- Management of refunds to entrepreneurs or professionals not established in the territory in which they bear the Tax.
361.- Refund request for non-established professional entrepreneurs.
368.- Presentation of the model. VAT declaration of the special regimes for telecommunications, broadcasting or television or electronic services. Regime of the European Union.
368.- Presentation by file. . VAT declaration of the special regimes for telecommunications, broadcasting or television or electronic services. Regime of the European Union.
368.- Presentation of the model. VAT declaration of the special regimes for telecommunications, broadcasting or television or electronic services. Regime outside of the European Union.
368.- Presentation by file. . VAT declaration of the special regimes for telecommunications, broadcasting or television or electronic services. Regime outside of the European Union.
368.- General consultation.
368.- Consultation for presenters.
368.- Check the processing status of the declaration.
368.- Provide additional documentation.
368.- Respond to requests or submit documentation related to a notification received from the AEAT
370.- Value Added Tax. Simplified General Regime. Ordinary Quarterly Declaration.
371.- Value Added Tax. Simplified General Regime. Final Quarterly Statement.
380.- Monthly declaration of operations similar to Importation
Annual Summaries
390.- VAT Annual Summary.
392.- Annual Summary.- Large Companies.
Inheritance and Donations Tax
650.- Presentation of the Self-Assessment. Self-assessment 'mortis causa' acquisition. Non-residents.
650.- Consultation of self-assessments electronically. Non-residents.
650.- Filing of 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.- Presentation of the self-assessment. Property consolidation following lapse of usufruct. Ceuta and Melilla
655.- Consultation of self-assessments electronically, Ceuta and Melilla.
Other Statements
034.- Census form 034 for registration, modification and deregistration in the Special Regime. Regime of the European Union.
034.- Census form 034 for registration, modification and deregistration in the Special Regime. Regime outside of the European Union.
034.- Census form 034 per file. Regime of the European Union.
034.- Census form 034 per file. Regime outside of the European Union.
034.- Check the status of the procedure.
034.- Electronic Copy (Full Consultation).
034.- Query by date range.
034.- Consultation of the census situation.
034.- Provide additional documentation.
034.- Answer requirements or present documentation related to a notification received from VAT
036 - 037.- Census declaration of commencement, modification or cessation of Activity.
036 – 037.- Provide additional documentation.
038.- Carrying out operations carried out by entities registered in public registries. Information statement in Euros.
039.- Communication of data relating to the special regime for groups of entities in the Value Added Tax.
411.- Procedures related to submission. Tax on Deposits in Credit Institutions.
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.- Fee for the provision of radioactive waste management services referred to in section 4 of the Sixth Additional Provision of Law 54/1997.
683.- Fee for the provision of radioactive waste management services derived from the manufacture of fuel elements, including dismantling of manufacturing facilities.
684.- Fee for the provision of radioactive waste management services generated in other facilities.
685.- Tax on bets and random combinations, self-assessment.
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.
952.- Model 952. Filing.
952.- Model 952. Consultations.
952.- Model 952. Consultation for presenters
952.- Provide additional documentation.
Excise Taxes
- Management of documents EMCS (Excise Tax Movement Control System).
513.- Annual declaration of activity. Electricity tax.
521.- Quarterly report of first subjects delivered.
522.- Quarterly report of products referred to in article 108 ter of the Excise Tax Regulations.
524.- Request for refund of the Tax on Alcohol and Alcoholic Beverages.
544.- Payments made by checks or discounted diesel cards.
545.- Fuel supplies for international relations with refund of hydrocarbon tax.
546.- Provision of diesel fuel to vessels entitled to a refund of the hydrocarbon tax.
548.- Informative declaration of transferred fees.
553.- Declaration of operations in factories and warehouses of wine and fermented beverages.
559.- Tax on Alcohol and Derived Beverages. Artisanal and Harvester Distillation Regime. Declaration - Settlement.
560.- Tax on Electricity. Declaration - Settlement.
568.- Special Tax on Certain Means of Transport. Request for refund on the resale and shipment of transport means outside the territory.
576.- Special Tax on Certain Means of Transport.
576.- Cancellation NRC Tax on Certain Means of Transport.
582.- Presentation and Consultation. Tax on Hydrocarbons: Streamlining for forwarding of products to another Autonomous Community.
583.- Presentation and Consultation. 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.
587.- Presentation and Consultation. Tax return Settlement. 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.
595.- Special Tax on Coal. Declaration - Settlement.
596.- Special tax on coal. Annual summary statement of operations carried out in Factories.
- Consultation of the Justification of Professional Diesel Refunds.
- Ordinary return of IVPEE. Submit application or communication.
- Return. Refund of undue income from IVPEE. Submit application or communication.
- Return. Special Refund of IVPEE. Submit application or communication.
- Management of the census of beneficiaries and vehicles of Professional Diesel.
- Submission of request for refund of IVMDH
- Request for refund of IVMDH
- Presentation of Accounting Books of Establishments of II.EE.
- Submission of the application for the refund of agricultural diesel fuel.
- Presentation of professional diesel supplies.
Other procedures
- Application for a certificate of tax residence in Spain.
- Submit a request for deferral or splitting of debts.
- Submission of compensation applications.
- Compensation Consultation at the Request of Representative.
- Ex officio Compensation Consultation as a Representative.
- Response to requests for information from IT departments. Make allegations and/or provide documents or supporting documents.
- Respond to requests, make allegations and/or provide documents or supporting documents. Other models not valid.
- Application for NIF for a minor.
- Forgiveness of interest, surcharges and penalties (foreign pensions). Application submission.
- Forgiveness of interest, surcharges and penalties (foreign pensions). Make allegations and/or provide documents or supporting documents.
- Procedures for consulting the tax deadline.