Guide for the implementation of the "AEAT-FEMP collaboration agreement on the exchange of tax information and collaboration in collection management with local entities"
The Agreement on the Exchange of Tax Information and Collaboration in Collection Management between the State Tax Administration Agency (AEAT) and the Spanish Federation of Municipalities and Provinces (FEMP) includes two different aspects: exchanges of tax information and collaboration in collection management .
Once accession to the Agreement has been requested and accepted, the steps to be followed by local entities to implement each of the aspects included in the Agreement are as follows:
Information exchanges
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Supplies from the Tax Agency to local entities
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Supplies for tax purposes under article 95.1.b) of the General Tax Law
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Identification details
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Content: according to Convention.
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Procedure: Immediate transfer of information (CESII) through the Electronic Headquarters and Web Service-Tax Address.
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Terms: This provision of information is not subject to a periodicity limit and Local Entities may request it as many times as they consider necessary.
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More information in Protocol for the implementation of the supplies of tax information to Local Entities adhered to the Agreement for the Exchange of Tax Information and Collaboration in Collection Management New window .
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Census of Liable Taxpayers
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Content: according to Convention.
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Procedure and deadlines: Local entities may request it once a semester (one with the census on 12/31 of the previous year and another on 06/30 of the current year) through procedure Supply of the taxpayer census for local entities New window . The information will be sent immediately once the service is called by the natural person identified with an electronic certificate and duly authorized to supply it.
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More information in Protocol for the implementation of the supplies of tax information to Local Entities adhered to the Agreement for the Exchange of Tax Information and Collaboration in Collection Management New window .
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Economic Activities Tax
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Content and periodicity: in accordance with current regulations.
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More information in Protocol for exchanging information on the Tax on Economic Activities with Local Entities New window .
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Asset information
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Content: bank deposits and shares in investment funds, whose ownership corresponds to the debtors of the Local Entity for tax debts in the embargo phase, according to the agreement.
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Procedure: Immediate transfer of information (CESII) through the Electronic Headquarters and Web Services.
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Terms: This provision of information is not subject to a periodicity limit and Local Entities may request it as many times as they consider necessary.
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More information in Protocol for the implementation of the supplies of tax information to Local Entities adhered to the Agreement for the Exchange of Tax Information and Collaboration in Collection Management New window .
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Income level:
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Content: according to agreement.
- Procedure: Immediate transfer of information (CESII) through the Electronic Headquarters and Web Service.
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Terms: This provision of information is not subject to a periodicity limit and Local Entities may request it as many times as they consider necessary.
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More information in the Guide for the provision of tax information electronically to Public Administrations in the exercise of their powers New window .
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Supplies for non-tax purposes to avoid paper certificates under article 95.1.k) of the General Tax Law
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Content: To replace the paper certificates, information necessary for the exercise of the powers of the Local Entities within the framework of the corresponding administrative procedures, related to the situation of compliance with tax obligations, at the personal income tax level, identification data is provided. and upon registration in the IAE census.
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Terms: These information supplies are not subject to a periodicity limit and Local Entities may request them as many times as they consider necessary.
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More information in the Guide for the provision of tax information electronically to Public Administrations in the exercise of their powers New window .
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Supplies from local entities to the Tax Agency
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Municipal Register
This supply must only be carried out by local entities at the individual request of the Tax Agency.
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Economic Activities Tax
Content and periodicity: in accordance with current regulations.
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Urban information (model 995)
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Content: data agreed upon by the Joint Commission of the Agreement on the settlements of the Tax on Constructions, Installations and Works and those of the Tax on the Increase in the Value of Urban Land; of changes in land classification and urban planning licenses.
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Deadline:The information is presented through form 995, according to the periodicity established in the agreement. The information for each financial year will be presented during the month of March of the following financial year (Local Entities that supply the supply for the first time may do so at any time during the following year to which the information refers).
- Presentation location: The declaration will be submitted electronically on the integrated website of the Tax Agency in the “Presentation” option of Form 995. Transfer of Urban Planning Information by Local Entities New window .
To prepare this declaration you can use these help tools:
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Assistance program for the transfer of urban information New window .
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Record Layout 995 New Window .
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Collaboration in collection management
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Seizure of tax refunds managed by the Tax Agency (Form 996)
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Content: The procedure allows the Tax Agency to block tax refunds requested by taxpayers who are in turn debtors of Local Entities for public law debts in the embargo phase.
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Registration in the Procedure: The local entity must send to the Tax Agency Delegation corresponding to its territorial scope the Application form for registration in the electronic procedure (form 996) New window .
Once authorized, the Local Entity must contact the Head of the Tax IT Unit of the Tax Agency Delegation corresponding to its territorial scope to request information about this procedure contained in the “Manual on the procedure and telematic presentation of seizure orders of the “Consolidated system for managing refunds-discounts in favor of public creditors”.
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Presentation location: The declaration will be submitted electronically on the integrated website of the Tax Agency in the “Presentation” option of Form 996. Embargoment of returns of model 996 New window .
For each debtor, all debts for which seizure is requested will be accumulated into a single amount.
To prepare this declaration you can consult Registration design 996 New window
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Seizure of budget payments made by local entities (Form 997)
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Content: A procedure is established for the seizure by the Tax Agency of those payments that must be made from the budget of the Local Entities, their Autonomous Bodies and other Municipal Entities and Companies with respect to those obliged to pay debts managed by the Tax Agency.
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Registration in the procedure: The Local Entity must send to the Delegation of the Tax Agency corresponding to its territorial scope the Application form for registration in the budget payment procedure (Form 997) New window .
Likewise, the Local Entity must contact the Head of the Tax IT Unit of the Agency Delegation corresponding to its territorial area to request the “ Payment Seizure Procedure Manual budgets of other Public Administrations by the Tax Agency” New window .
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Presentation location: The transmission of the budget payment files will be carried out through the integrated website of the Tax Agency at Provision of budget payment information from other Public Administrations New window .
To facilitate the presentation of this file you can consult Registration design 997 New window .
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