Form 585. Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities. Self-assessed tax return and payment by instalments.
General Details
Denomination
Form 585. Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities. Self-assessed tax return and payment by instalments.
Procedure type
Taxation
Subject
Taxes
Purpose
It taxes the storage of nuclear fuel and radioactive waste in centralized facilities.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematic
Documentation
Model 585
Phases of the procedure/service
Filing
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
No appeal is allowed
Information related to electronic processing
Identification system
Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Orden HAP/538/2013 de 5 de abril, por la que se aprueban los modelos 584 «Impuesto sobre la producción de combustible nuclear gastado y residuos radiactivos resultantes de la generación de energía nucleoeléctrica. Autoliquidación y pagos fraccionados» y 585 «Impuesto sobre el almacenamiento de combustible nuclear gastado y residuos radiactivos en instalaciones centralizadas. Autoliquidación y pagos fraccionados»,y se establece la forma y procedimiento para su presentación. (BOE 6-abril-2013)