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Form 038. Informative Tax Return. List of transactions carried out by organisations registered in public registers.

General Details

Denomination

Form 038. Informative Tax Return. List of transactions carried out by organisations registered in public registers.

Procedure type

Taxation

Subject

Taxes

Purpose

Monthly informative declaration that must be used by the holders of public records that have authorized the registration of the constitution, establishment, modification or extinction of entities that are taxpayers of Corporate Tax.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Citizen

Place for presentation

Telematic presentation through the Internet.

Documentation

Form 038. To be filed each calendar month with respect to registrations in the previous calendar month.

Phases of the procedure/service

Without 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/66/2002, of January 15,

by which model 038 is approved, for the list of operations carried out by entities registered in public registries. (BOE January 18, 2002)

Processing regulations

  • ORDER EHA/3061/2005, of October 3,

    which establishes the conditions and procedure for the telematic presentation via Internet of the declarations corresponding to model 038 and the procedure for the telematic presentation by teleprocessing of the declarations corresponding to model 180, the place, term and form of presentation are regulated. of the annual summary declaration corresponding to model 392 and certain rules for the presentation of declaration models 180, 193, 345, 347 and 349, and other tax regulations, are modified. (BOE October 6, 2005)

  • Resolution of March 4, 2014, of the General Directorate of the State Tax Administration Agency,

    on assistance to taxpayers and citizens in their telematic identification before collaborating entities on the occasion of the payment of debts through the account debit procedure, through the non-advanced signature system with access code in a prior registration (pin24h). (BOE March 11, 2014)