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
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
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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)
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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)