Type of Agreement 6 - Group of Companies

This group includes agreements signed with private entities that allow the parent companies of corporate groups to electronically submit tax returns, communications and other tax documents on behalf of the group companies, as well as those for Personal Income Tax and Wealth Tax for employees and members of their family unit.

The declaration models that may be submitted by those 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.

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.

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

- 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.- 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.

230.- Withholdings and payments on account of prizes from certain lotteries and bets. Self-assessment.

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. 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. Partners. Authorised representatives. Companies and Professionals.

165.- Provide additional documentation.

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 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.

270.- Presentation and Consultation. Companies and Professionals. Partners. Authorised representatives. Annual summary of withholdings and on-account payments of the special tax on prizes from certain lotteries and bets.

270.- Provide additional documentation. Annual summary of withholdings and on-account payments of the special tax on prizes from certain lotteries and bets.

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.

- Consultation and correction of errors in Informative Declarations.

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

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.

- I. on Companies. Declaration – Simplified Settlement of Corporate Tax and Income Tax for Non-Residents. (Permanent establishment).

Non-Resident Income Tax

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

211.- Non-Resident Income Tax. Withholding Tax 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. Return Procedure. Procedures related to the presentation.

213.- Special Tax on Real Estate of Non-Resident Entities.

214.- Tax on Wealth and Income of Non-Residents. 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 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.

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.

341.- Value Added Tax. Request for reimbursement of compensation under 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 entrepreneurs or professionals not established in the territory in which they bear the Tax.

361.- Refund request for non-established professional entrepreneurs.

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.- 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. Simplified General Regime. Ordinary Quarterly Declaration.

371.- Value Added Tax. Simplified General Regime. Final Quarterly Statement.

380.- Monthly declaration of operations similar to Importation

952.- Model 952. Filing.

952.- Model 952. Consultations.

952.- Model 952. Consultation for presenters.

952.- Provide additional documentation

Annual Summaries

390.- VAT Annual Summary

392.- Annual Summary. Big enterprises.

Other Statements

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

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

034.- Provide additional documentation.

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.

430.- Tax on Insurance Premiums. Declaration - Monthly settlement.

480.- Tax on Insurance Premiums.- Annual Summary Declaration.

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.

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.- Taxes on Economic Activities. Procedures related to the presentation.

840.- Calculation of the Tax on Economic Activities.

Excise Taxes

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

500.- Accompanying Administrative Document.

503.- Simplified Administrative Accompanying Document.

506.- Request for refund for introduction into a tax warehouse.

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

508.- Request for refund through the distance 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 Second Tariff Products.

513.- Annual declaration of activity. Electricity tax.

517.- Request for tax stamps to the Special Tax Management Office.

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

519.- Tax on Alcohol and Derived Beverages. Report of incidents in work operations.

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

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.

540.- Provisioning of Exempt Aircraft.

541.- Exempt Fuel Supplies for Vessels through the en route sales procedure.

542.- Fuel-Exempt Supplies for Aircraft.

543.- Exemption for Fuel Supply to Vessels.

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.

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

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

556.- Taxes on Alcohol and Derived Beverages. Declaration of operations in Intermediate Products Factories.

557.- Taxes on Alcohol and Derived Beverages. Declaration of operations in Factories and Tax Warehouses for derived beverages.

558.- Tax on Beer. Declaration of operations in Beer Factories and Tax Warehouses.

559.- Tax on Alcohol and Derived Beverages. Artisanal and Harvester Distillation Regime. Declaration - Settlement.

560.- Tax on Electricity. Declaration - Settlement.

561.- Tax on Beer. Declaration - Settlement.

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

563.- Tax on Alcohol and Derived Beverages. Declaration - Settlement.

564.- Tax on Hydrocarbons. Declaration - Settlement.

566.- Tax on Tobacco Products.- Declaration. 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.- Tax on Hydrocarbons. Declaration of operations in Hydrocarbon Factories and Tax Warehouses.

572.- Request for Refund of Hydrocarbon Tax.

576.- Special Tax on Certain Means of Transport.

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

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

581.- Tax on Hydrocarbons.

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.

590.- Request for refund for export or expedition.

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. Special Refund of IVPEE. Submit application or communication.

- Return. Refund of undue income from 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.

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

- Application with digital certificate for contractor and subcontractor certificates.

- Submit a request for deferral or splitting of debts.

- Compensation Consultation at the Request of Representative.

- Ex officio Compensation Consultation as a Representative.

- Submission of compensation applications.

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

- Processing of the Tax deadline consultation.