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Model 038.Information Return.List of transactions carried out by organisations registered in public registers.

General data

Designation

Model 038.Information Return.List of transactions carried out by organisations registered in public registers.

Type of procedure

Taxation

Subject

Taxes

Object

Monthly information return to be used by the holders of public registers that have authorised the registration of the incorporation, establishment, modification or extinction of entities that are taxable persons for corporate income tax purposes.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen

Place of presentation

Telematic submission via the Internet.

Documentation

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

Phases of the procedure/service

No specific processing steps.

Forms

Electronic processing

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

Processing regulations

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

    which establishes the conditions and procedure for the telematic filing by Internet of the returns corresponding to form 038 and the procedure for the telematic filing by teleprocessing of the returns corresponding to form 180, regulates the place, deadline and form of filing the annual summary return corresponding to form 392 and modifies certain rules for the filing of return forms 180, 193, 345, 347 and 349, and other tax regulations.(BOE 6-October-2005)

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

    on assistance to taxpayers and citizens in their online identification with collaborating entities when paying debts by direct debit procedure, using the non-advanced signature system with a password in a prior register (pin24h).(BOE 11-March-2014)

Basic Regulations

Order HAC/66/2002 of 15 January 2002,

approving form 038, for the list of operations carried out by entities registered in public registers.(BOE 18-January-2002)