Form 113. Communication of data relating to capital gains due to a change of residence when it occurs to another Member State of the European Union or the European Economic Area with effective exchange of tax information.
General Details
Denomination
Form 113. Communication of data relating to capital gains due to a change of residence when it occurs to another Member State of the European Union or the European Economic Area with effective exchange of tax information.
Procedure type
Taxation
Subject
Taxes
Purpose
This procedure allows for electronic submission, as well as pre-declaration and consultation of this communication model.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematic
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
No appeal is allowed
Information related to electronic processing
Identification system
Electronic Spanish ID, Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Orden HAP/2835/2015, de 28 de diciembre,por la que se aprueba el modelo 113 de comunicación de datos relativos a las ganancias patrimoniales por cambio de residencia cuando se produzca a otro Estado Miembro de la Unión Europea o del Espacio Económico Europeo con efectivo intercambio de información tributaria, se establece la forma y plazo para su presentación y se modifica otra normativa tributaria. (BOE 30 - diciembre - 2015)