Model 770.Self-assessment of late payment interest and surcharges for the voluntary regularisation provided for in Article 252 of the General Tax Law
General data
Designation
Model 770.Self-assessment of late payment interest and surcharges for the voluntary regularisation provided for in Article 252 of the General Tax Law
Type of procedure
Taxation
Subject
Taxes
Object
New declaration for the self-assessment of late payment interest and surcharges for the voluntary regularisation derived from article 252 of the General Tax Law.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Telematics.Electronic Headquarters of the Tax Agency
Phases of the procedure/service
No specific processing steps
Forms
Resolution body
Tax Agency
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
Order HAC/530/2020 of 3 June,which implements the tenth final provision of Law 34/2015, of 21 September, partially amending Law 58/2003, of 17 December, on General Taxation, approves forms 770, "Self-settlement of late payment interest and surcharges for the voluntary regularisation provided for in article 252 of the General Taxation Law" and 771 "Self-settlement of quotas for concepts and years without a model available at the AEAT Electronic Headquarters for the voluntary regularisation provided for in article 252 of the General Taxation Law", and establishes the conditions and procedure for their presentation (BOE 16-06-2020).