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Model 770. Self-assessment of delay interests and surcharges for the voluntary regularisation provided for in Article 252 of the General Tax Act

General Details

Denomination

Model 770. Self-assessment of delay interests and surcharges for the voluntary regularisation provided for in Article 252 of the General Tax Act

Procedure type

Taxation

Subject

Taxes

Purpose

New declaration for self-assessment of late payment interest and surcharges for voluntary regularization derived from article 252 of the General Tax Law

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

It does not have specific processing phases

Forms

Electronic processing

Resolution body

State Revenue Office

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

Order HAC/530/2020, of June 3,

by which the tenth final provision of Law 34/2015, of September 21, of partial modification of Law 58/2003, of December 17, General Tax, is developed, models 770, "Self-assessment of interest of delay and surcharges for the voluntary regularization provided for in article 252 of the General Tax Law" and 771 "Self-assessment of installments of concepts and years without a model available in the electronic headquarters of the AEAT for the voluntary regularization provided for in article 252 of the Law General Tax", and the conditions and procedure for its presentation are established (BOE 06-16-2020).