Tax Form 282.Annual informative declaration of aid received within the framework of the REF of the Canary Islands and other State aid, derived from the application of European Union law.
General data
Designation
Tax Form 282.Annual informative declaration of aid received within the framework of the REF of the Canary Islands and other State aid, derived from the application of European Union law.
Type of procedure
Taxation
Subject
Taxes
Object
Enable online filing, as well as consultation of returns filed at the AEAT headquarters.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Telematic submission via the Internet.
Phases of the procedure/service
There are no specific processing stages.
Forms
Resolution deadline
It does not have
Resolution body
Tax Agency
Resources
No appeal is admissible
Information linked to e-processing
Identification system
Electronic ID card, Electronic certificate, Others, PIN key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Royal Decree 1022/2015 of 13 November 1991,
amending the Regulation implementing Law 19/1994, of 6 July 1994, amending the Canary Islands Economic and Fiscal Regime, in matters relating to tax incentives in indirect taxation, the reserve for investments in the Canary Islands and the Canary Islands Special Zone, approved by Royal Decree 1758/2007, of 28 December 2007.(BOE 17 - November - 2015).
- Royal Decree-Law 15/2014 of 19 December,
amending the economic and fiscal regime of the Canary Islands.(BOE 20 - December - 2014)
- Order HAP/296/2016 of 2 March 2011,
which approves form 282, "Annual informative declaration of aid received within the framework of the Economic and Fiscal Regime of the Canary Islands and other State aid, derived from the application of European Union Law" and establishes the conditions and procedure for its presentation.(BOE 9 - March - 2016)
- Order HFP/1822/2016 of 24 November,
implementing technical amendments to the physical and logical designs of Informative Tax Return Form numbers165, 170, 193, 194, 196, 280, and 282 approved, respectively, by Order HAP/2455/2013 of 27 December, Order EHA/97/2010 of 25 January, Order EHA/3377/2011 of 1 December, Order of 18 January 1999, Order EHA/3300/2008 of 7 November, Order HAP/2118/2015 of 9 October, and Order HAP/296/2016 of 2 March.(Official State Gazette, 29-November-2016)
- Corrigendum to Order HAP/296/2016, of 2 March,
which approves form 282, "Annual informative declaration of aid received within the framework of the Canary Islands Economic and Fiscal Regime and other State aid, derived from the application of European Union Law" and establishes the conditions and procedure for its presentation.(BOE, 04-April-2016)
- Order HAC/560/2021 of 4 June,
which approves the corporate income tax and non-resident income tax return forms corresponding to permanent establishments and entities under the income attribution system incorporated abroad with a presence in Spanish territory, for tax periods commencing between 1 January and 31 December 2020, issues instructions regarding the procedure for filing and payment, establishes the general conditions and the procedure for electronic filing;y por la que se modifica la Orden HAP/296/2016, de 2 de marzo, por la que se aprueba el modelo 282, "Declaración informativa anual de ayudas recibidas en el marco del Régimen Económico y Fiscal de Canarias y otras ayudas de estado, derivadas de la aplicación del Derecho de la Unión Europea" y se establecen las condiciones y el procedimiento para su presentación (BOE 08-06-2021).