Form 589. Tax on the value of gas, oil and condensation extraction. Self-assessed tax return and payment by instalments.
General Details
Denomination
Form 589. Tax on the value of gas, oil and condensation extraction. Self-assessed tax return and payment by instalments.
Procedure type
Taxation
Subject
Customs
Purpose
It taxes the extraction in Spanish territory of gas, oil and condensate in the concessions for the exploitation of hydrocarbon deposits referred to in Title II of Law 34/11998, of October 7, on the Hydrocarbon Sector.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics. The Tax Agency's E-Office
Phases of the procedure/service
Start: presentation of the self-assessment model.
Procedure: presentation control and deadlines.
End: if there has been no presentation, justification for non-submission or exemption; possibility of starting the verification or investigation procedure.
Forms
Resolution deadline
Does not have
Resolution body
II management offices. Excise Duties
Resources
The filing of appeals is not appropriate.
Information linked to electronic processing
Identification system
Electronic certificate, PIN code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
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Orden HAP/1349/2016, de 28 de julio,
por la que se aprueba el modelo 589 "Impuesto sobre el Valor de la Extracción de Gas, Petróleo y Condensados. Autoliquidación y pago fraccionado" y se establece la forma y procedimiento para su presentación y por la que se modifica otra normativa tributaria.
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Ley 8/2015, de 21 de mayo,
por la que se modifica la Ley 34/1998, de 7 de octubre, del Sector de Hidrocarburos, y por la que se regulan determinadas medidas tributarias y no tributarias en relación con la exploración, investigación y explotación de hidrocarburos.