Material and formal obligations
Find out about the main tax obligations regarding this tax
Repercussion
If it is a substitute for the taxpayer, the amount of the accrued fees must be passed on to the taxpayers, who are obliged to bear them.
The repercussion will not be required if you are a taxpayer or in cases of liquidation carried out by the Administration. The accrued amounts shall be invoiced separately from the other items included in the invoice.