Agreement Type 8 - Commercial Diesel Oil

This group includes organisations associated with the road transport or agricultural sectors, to permit the execution, on behalf of the affiliates of said associations, of (among other tasks) the formalities required in order to receive refunds associated with gas oil for commercial or for agricultural use, respectively, although all types of tax returns and declarations may be submitted on behalf of said affiliates.

The forms for tax returns that can be filed by the parties 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.- Personal Income Tax. Economic Activities in Direct Evaluation.

131.- Personal Income Tax. Economic Activities in Objective Evaluation.

140.- Maternity allowance.- Advance payment of the allowance.Individual or 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

- Filing the form to communicate the quantification of income derived from subordinate debt and preferential shares.

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

Capital Gains Tax

714.- Filing the form.Wealth Tax.

714.- Filing the form.Wealth Tax.2004

714.- Filing the form.Wealth Tax.2005

714.- Wealth tax.Provide supporting documentation.

Withholdings and Payments on account

110.- Withholdings and Payments on account.Work earnings.

111.- Withholdings and Payments on account for 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 or yields from liquid assets stemming from capitalisation transactions and life or invalidity insurance contracts.

230.- Filing form 230.Withholdings and payments on account of the special tax on awards in certain lotteries and betting transaction.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.- Informative Tax Return of individual certifications issued to the partners or shareholders of new or recently created companies.Filing consultation.Companies and professionals, Partners and Authorised representatives.

165.- Informative Tax Return of individual certifications issued to the partners or shareholders of new or recently created companies.Provide supporting documentation.

170.- Filing.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 of 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.

184.- Entities attached to the Income Allocation Regime.Annual return.Filing, consultation and modification of powers of attorney.

187.- Informative declaration and Annual summary of Withholdings and Payments on Account for Operations to Acquire and Alienate Stocks and Shares.Filing, consultation and modification of powers of attorney.

188.- Income or earnings from capital gains from capitalisation operations and life or disability insurance contracts.Filing, consultation and modification of powers of attorney.

189.- Annual informative declaration on Securities, Insurance and Income.Filing, consultation and modification of powers of attorney.

190.- Earnings form work and economic activities, awards and certain capital gains and income allocations.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.- Consultation.Information Return.Quarterly return on accounts and operations in which the holders have not provided the Tax ID to the credit institutions within the established deadline.

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.- 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.

270.- Annual summary of withholdings and deposits on account for certain gambling and lottery winnings.File, consult, change.Partners, Representatives, Companies and professionals.

270. Provide supplementary documentation.

270.- Annual summary of withholdings and deposits on account for certain gambling and lottery winnings.Provide supporting documentation.

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:

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 payments on account of Non-Resident Income Tax (without a permanent establishment). Filing, consultation and filing 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.- Informative tax returns for operations included in record books.(Article 36.Royal Decree 1065/2007, of 27 July).Filing, consultation and modification of powers of attorney.

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

346.- Subsidies and compensations paid by Public/Private Entities to farmers and ranchers.Filing, Consultation and modification of powers of attorney.

347.- Annual Declaration of Operations with Third-Party Persons.

349.- Recapitulative Statements of 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.- Filing.Informative tax return on goods and rights held abroad.

- Informative tax return.Certain awards exempt from Personal Income Tax.

Corporation Tax

200.- Corporation Tax and Income Tax for Non-Residents.Payment or refund documents.

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.

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

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

201.- Corporation Tax forms no longer valid.

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 in Instalments. - Large Companies. - Entry in the Tax Current Account.

222.- Payment by instalment in the Tax Regime for Groups of Companies.

222.- Filing the appendix to form 222 to communicate variations in the composition of the tax group.

225.- Filing Form 225

Income Tax for Non-Residents

210.- Non-Resident Income Tax.- Non-Residents without permanent establishments, when the result is a payment due.

211.- Non-Resident Income Tax. -Withholding on the acquisition of property by Non-Residents without Permanent Establishments.Procedures related to tax filing.

212.- Non-Resident Income Tax.- Non-Residents without Permanent Establishments.Declaration of Income Derived from Property Transfers.Reimbursement procedure.Procedures related to tax filing.

213.- Special Tax on Property held by non-resident entities.Procedures related to tax filing.

214.- Filing Form 214.

215.- Non-Resident Income Tax.Non-Residents without Permanent Establishments.Joint tax return, when result is tax payable.Procedures related to tax filing.

216.- Income Tax for Non-Residents. Income obtained from sources other than a permanent establishment.Withholdings and payments on account (tax return - payment document).

Value Added Tax

300. Filing Form 300.

303.- VAT. Self-assessment.Procedures related to tax filing.

308.- Special Regime on Additional VAT, article 30 bis of the VAT regulation and occasional taxpayers.Application for refund

309.- Value Added Tax.- Non-periodical Tax Return-Settlement.

310.- Simplified Regime.- Quarterly Tax Return.

311- Simplified Regime.- Tax Return.- Final Settlement.

322.- Value Added Tax.- Group of Entities.- Individual Form.- Monthly Self-Assessment.Procedures related to tax filing.

341.- Value Added Tax.- Application to reintegrate compensation in the special regime for agriculture, livestock farming and fishing.

353.- Value Added Tax.- Group of entities.Aggregated form.Monthly self-assessment.

360.- Management of reimbursements to businesses or professionals not established in the territory in which the Tax is borne.

361.- Request for the refund VAT paid in a territory where tax is applied by employers or professionals established in third countries with a reciprocity agreement.

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 and simplified system.

371.- Value added tax.- General and Simplified Regime.Final Quarterly Tax Return.

380.- Monthly tax return of operations treated as imports

952.- Form 952.Filing.

952.- Form 952.Consultations.

952.- Form 952.Consultation for tax return filers.

952.- Provide supplementary documentation.

Annual Summaries

390.- VAT. Annual Summary.

392. Annual Summary Large Companies.

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.

108.- Single tax on the revaluation of assets for taxpayers of Income Tax

430.- Tax on Insurance Premiums.Tax Return - Payment.

480.- Insurance Premium Tax.Annual summary tax return.

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.- Economic Activities Tax.Procedures related to tax filing.

840.- Calculation of Economic Activities Tax.

Excise taxes

- 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.

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.- Filing form 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.Self-assessment.Procedures related to tax filing.

576.- CRN Cancellation Registration Tax.

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.Self-assessment.

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.- Tax Return Payment.Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities.

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 Gases Greenhouse Effect.

589.- Filing and Consultation.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. Ordinary refund of environmental taxes.File request or communication.

- Refund of undue payments of IVPEE. File request or communication.

- Special refund of IVPEE. Special Refund for Tax on the Value of Electricity generation.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.

Other Procedures

- Application for a tax residence certificate in Spain.

- Request the ECOT certificate online. Staying up to date with your tax obligations.

- Application with a digital certificate to certify contractors or subcontractors.

- Respond to information requests from IT Offices.Draw up claims and/or provide documents or receipts.

- Enquiry about tax filing deadlines.