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 of gas, oil and condensates in Spanish territory in the exploitation concessions of hydrocarbon deposits referred to in Title II of Law 34/1998, of October 7, of the Hydrocarbon Sector.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics. The Tax Agency's E-Office
Phases of the procedure/service
Start: submission of the self-assessment form.
Procedure: presentation and deadline control.
End: If there has been no presentation, justification for non-subject or exemption; possibility of initiating the verification or investigation procedure.
Forms
Resolution deadline
Does not have
Resolution body
II. Management offices Excise Duties
Resources
There is no need to file an appeal.
Information related to electronic processing
Identification system
Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
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.
-
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.